Exercise 3. Performance obligations and allocation (9 points)

Minarski Electronics sells computers and provides hardware maintenance services. On April 1^st, Minarski sold a package deal containing a computer and a one-year unlimited maintenance/repair service for the computer at a bundle price of $1,000. If sold separately, the computer costs $984 and the one-year unlimited maintenance/repair service costs $216. Prepare the company's journal entry to record the sale of the product.