Allocating Transaction Price to Performance Obligations and Recording Sales Value Dealership Inc, markets and sells the vehicles to retail customers. Along with a new vehicle purchase, a customer will receive a free annual maintenance contract for one year from the date of purchase. The standalone selling price of a vehicle is $30,000 and the standalone selling price for the annual maintenance contract is 5500. During October 2020, Value Dealership Inc. sold 30 whicles for $30,250 per vehicle, each with a free annual maintenance contract When answering the following queions: . Carry all decimals in calculations, round the final answer to the nearest dollar . If a journal entry for a line of the journal entry) isn't required for the transaction, select "NA" as the account name and leave the Drand Ct. answers blank (zero) ignoring the cost entries, record the journal entry in October 2020 for Value Dealership's sake of vehicles with the associated maintenance contracts to customers Transaction Standalone Allocated Performance Price as Selling Transaction Price Obligations crounded Vehicle Annual maintenance contract Stated Price 5 $ 5 Account Name Dr. Cr. Sales Re-Vehicle b. Assume the same information above except that the standalone selling price of the annual maintenance contract is not known because this was the flest time value Dealership offered the service Value Dealership is uncertain as to what services, on average, a customer will take advantage of during the year of the contract. The Dealership researched competitor prices and determined that the average selling price for a maintenance service contract is $650, ignoring the cost entries, record the journal entry in October 2020 for Value Dealership's sale of vehicles to its customers Performance Obligations Vehicle Annual antenance contract Transaction Standalone Allocated Price as Selling Transaction Price Stated Price (rounded) 1 Account Name Dr. CF. Sales Revenue Vehicle Assume the same information (original scenario) above except that the standalone selling price of the annual maintenance contract is not known because this was the first time Value Dealership offered the service. Value Dealership determined that the cost of the annual contract is $400 for the year and the expected profit margin on the service contrattis 359. Ignoring the cost entries, record the journal entry in October 2020 for Value Dealership's sale of vehicles to its customers Transaction Standalone Allocated Performance Price as Selling Transaction Price Obligations (rounded) Vehide Annual maintenance contract Stated Price $ Account Name Dr. Cr. Sales Revenuhi