can you plz give me the answers with the explanation thx you

On September 1, 2020, Chai purchases equipment from Handler for a price of $2,000,000 and chooses Handler to do the installation. Handler charges the same price for the equipment irrespective of whether it does the installation or not. The installation service included in the arrangement is estimated to have a standalone selling price of $30,000. Choi also decides to purchase the training services. The standalone selling price of the training is estimated at $70,000. Other companies can also perform these training services. Chai is obligated to pay Handler the $2,000,000 upon the delivery and installation of the equipment. Handler delivers the equipment on September 1, 2020, and completes the installation of the equipment on November 1, 2020. Training related to the equipment starts once the installation is completed and lasts for 1 year. Prepare the required journal entry on November 1, 2020 by Handler