b. (i) On 31 March 2015 a machine was sold under a package deal. (ii) The package includes a machine with free after-sales service for 2 years at a total price of Rs. 50,000. Seling price of standalone unit is Rs. 40,000. The cost of providing after-sales service is estimated at Rs. 4,000 per year. (iii)A machine was delivered to the customer on 1 July 2014. However, the invoice was raised on 30 September 2014. According to the invoice, the total price of Rs. 300,000 is to be paid in 2 half-year installments of Rs. 150,000 each, commencing from 1 January 2015. The appropriate discount rate is 10% per annum. The present value of these two half installments is to be taken as Rs. 278,912. Required: Prepare necessary journal entries to record the above transactions in the books of Adnan Limited for the year ended 30 June 2015.