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 $420, a price that represents a 30% discount from the regular probook price of $600. it is expected that 25% of the discount coupons will be utilized. a coupon to purchase a one-year extended warranty for $70. customers can buy the extended warranty for $95 at other times if they do not use the $70 coupon. creative estimates that 45% 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 $855. required: 1. & 2. indicate below whether each item is a separate performance obligation and allocate the transaction price of 90,000 protab packages to the separate performance obligations in the contract. 3. prepare a journal entry to record sales of 90,000 protab packages.