Green Equipment Inc. (Green) sells heavy-duty tractors. The 250GT tractor has a stand-alone price of $255,000. Green offers to sell the 250GT inclusive of a five-year service contract intended to cover all repairs and maintenance on the tractor for $242.000. A comparable maintenance service is sold separately for $65,000. Required: Prepare a journal entry to record the sale of one 250GT tractor plus service contract under IFRS. (If no entry is required for a transaction/event, select "No journal entry required" in the first account fleld.) Journal entry worksheet Record the sale of one 250GT tractor plus service contract under IFRS. Note: Enter debits before credits