Allocating Transaction Price to Performance Obligations and Recording Sales

vehicle, each with a free annual maintenance contract.

$-$Note: Carry all decimals in calculations; round the final answer to the nearest dollar.

$-$Note: If a line of the journal entry isn't required for the transaction, select $"$N$/$A$"$ as the account name and leave the $Dr,$ and $Cr,$ answer blank $($zero$),$