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BigBoy Equipment Inc. sells heavy-duty forklift trucks. Model 217A has a stand-alone price of $72,000. BigBoy offers to sell the 217A inclusive of a three-year service contract for $92,600. Required: Prepare a journal entry to record the sale of one Model 217A forklift truck plus service contract for $92,600 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 $18,000. BigBoy uses the relative stand-alone value method for multiple deliverables. 2. The service contract has a variable stand-alone value ranging from $10,400 to $18,000 and BigBoy uses the residual value method. View transaction list Journal entry worksheet Record the sale of Model 217A assuming comparable service contract is sold separately and using relative fair value method. Note: Enter debits before credits. General Journal Debit Credit Transaction 1 No journal entry required Accounts payable Accounts receivable Cost of goods sold Record ent Inventory View general journal