原始權利金問題 - 會計

A company charges an initial fee of $200,000 for a franchise, with $40,000
paid when the agreement is signed and the balance in four annual payments.
The present value of the annual payments, discounted at 10%, is $126,800.
The franchisee has the right to purchase $30,000 of kitchen equipment and
supplies for $25,000. An additional part of the initial fee is for advertising
to be provided by A company during the next five years. The value of the
advertising is $250 a month. Collectibility of the payments is reasonably
assured and A company has performed all the initial services requird by the
contract.

Q:prepare the entry to record the initial franchise fee.
解答的答案是寫：應收帳款 200,000
　　　　　　　　　　權利金收入　　　　　106,800
預收貨款 5,000
未實現利息收入 73,200
遞延權利金收入 15,000

想請問為什麼是借應收帳款200,000？預收貨款5,000？
我自己做的分錄是：現金 40,000
　　　　　　　應收帳款 160,000
　　　　　　　　　預收貨款 55,000
　　　　　　　　　權利金收入 96,800
　　　　　　　　　遞延權利金收入 15,000
　　　　　　　　　未實現利息收入　　　　　33,200

答案這樣對嗎？

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