A company delivers goods to the customer for $389,000 on January 2, 2020. The sales price includes an installation fee, which has a standalone selling price of $140,000. The standalone selling price...

A company delivers goods to the customer for $389,000 on January 2, 2020. The sales price includes an installation fee, which has a standalone selling price of $140,000. The standalone selling price of the goods is $360,000. The installation is considered a separate performance obligation and is expected to take 3 months to complete. How muchUnearned Service Revenue will the company record on Jan. 2, 2020? (If the company should not record any Unearned Service Revenue on Jan. 2, 2020, then enter 0.) (Do not round your answer in any part of the computation.)