BigBoy Equipment Inc. sells heavy-duty forklift trucks. Model 217 A has a stand-alone price of $154,000. BigBoy offers to sell the 217A inclusive of a three-year service contract for $198,200. Required: Prepare a journal entry to record the sale of one Model 217A forklift truck plus service contract for $198,200 assuming: (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 1. A comparable service contract is sold separately for $66,000. BigBoy uses the relative stand-alone value method. 2. The service contract has a variable stand-alone value ranging from $38,400 to $66,000 and BigBoy uses the residual value method