4) Canucks Inc., a software company sells new accounting software and user support bundled together. The fair value of the software is $1,500 and the fair value of the user support is $500. The user support is valid for a period of 12 months from the date of software purchase. To be able to compete with a competitor's offering, Loon decided to sell the bundle at a discount for $1,800. On June 15, Canucks sold one bundle of software and user support for cash. Prepare the journal entry for Canucks to record the sale on June 15 and adjusting entry if any at year end December 31. (4 marks)