Creative computing sells a tablet computer called the protab. the $780 sales price of a protab package includes the following: •one protab computer.• a 6-month limited warranty. this warranty guarantees that creative will cover any costs that arise due to repairs or replacements associated with defective products for up to six months.• a coupon to purchase a creative probook e-book reader for $200, a price that represents a 50% discount from the regular probook price of $400. it is expected that 20% of the discount coupons will be utilized.• a coupon to purchase a one-year extended warranty for $65. customers can buy the extended warranty for $65 at other times as well. creative estimates that 30% of customers will purchase an extended warranty.• creative does not sell the protab without the limited warranty, option to purchase a probook, and the option to purchase an extended warranty, but estimates that if it did so, a protab alone would sell for $760.required: 1. & 2. indicated below whether each item is a separate performance obligation and allocate the transaction price of 95,000 protab packages to the separate performance obligations in the contract.3. prepare a journal entry to record sales of 95,000 protab packages (ignore any sales of extended warranties). (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)record the sales of 95,000 protab packages.