I Allocating Transaction Price to Performance Obligations and Recording Sales

Value Dealership Inc. markets and sells vehicles to retail customers. Along with a new vehicle purchase, a customer will receive a free annual maintenance contract for one year from the date of purchase. The standalone selling price of a vehicle is $$35,280$ and the standalone selling price for the annual maintenance contract is $$720.$ During October, Value Dealership Inc. sold $36$ vehicles for $$35,400$ per vehicle, each with a free annual maintenance contract.

Note: Carry all decimals in calculations; round the final answer to the nearest dollar.

Note: If a line of the journal entry isn't required for the transaction, select $"$N$/$A$"$ as the account name and leave the Dr$.$ and Cr$.$ answer blank $($zero$).$

a$.$ Determine how the transaction price should be allocated among the performance obligation$($s$)$ and record the journal entry in October for Value Dealership's sale of $36$ vehicles with the associated maintenance contracts to customers. Ignore the cost entry.

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I am having a tough time figuring out how to do the parts marked with a red x$,$ could someone help me out with that part please?