Hospital Equipment Company (HEC) acquired several MRI machines for its inventory at a cost of $3,800 per machine HEC usually sells these machines to hospitals at a price of $6,090. HEC also separately sells twelve months of training and repair services for MRI machines for $2,610. HEC is paid \$6,090 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. 2. Prepare the journal entries that HEC would record on January 1. (Assume HEC uses a perpetual inventory system for recording the cost of goods sold) (If no entry is required for a transoction/event, select "No journal entry required" in the first occount field.) 1 Record the sale of MRI machine delivered on January 1 2 Record the realisation of proportionate revenue for sale of MRI machine 3 Record the cost of MRI machine sold on January 1