Hospital Equipment Company (HEC) acquired several MRI machines for its inventory at a cost of $3,400 per machine. HEC usually sells these machines to hospitals at a price of $6,640. HEC also separately sells twelve months of training and repair services for MRI machines for $1,660. HEC is paid $6,640 cash on January 1 for the sale of an MRI machine delivered on January 1. HEC sold the machine at its regular price, but included one free year of training and repair service. Required: 1. For the machine sold at its regular price, but with one free year of training and repair service, determine the dollar amount of revenue earned from the equipment sale versus the revenue earned from the training and repair services. Revenue from sale Revenue from service Journal entry worksheet 2 3 Record the sale of MRI machine delivered on January 1 Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet Record the realisation of proportionate revenue for sale of MRI machine Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet