1) Carryon Company sells a product and a 12-month service package for that for a combined price of $760. Separately, the product and the service sell for $300 and $600, respectively. At the time of purchase, how much of the combined sales price should be credited to sales revenue?

2)Mercury Companys unadjusted book balance at September 30 is $713. If the company's accountant mistakenly recorded a $123 deposit as $132. After correcting the mistake, Mercury Company would show a cash balance of $______