2.Haines Heating sold an HVAC system to a customer for $35,000 on January 1.As part of the contract, Haines will provide free maintenance support for

2. Haines Heating sold an HVAC system to a customer for $35,000 on January 1. As part of the contract, Haines will provide "free" maintenance support for the first year. Haines sells the same system without maintenance support for $30,000 and a stand-along maintenance contract for $10,000.

Prepare Haine's journal entry to record the sale of the HVAC system.