In November $2023,$ Wilderman Tire Company had a customer pay $$500$ for a new set of tires with rotating and balancing services for the life of the tires. Wilderman gave the customer a coupon for $$30$ off a future purchase. Wilderman estimates that approximately $70\%$ of customers will use the coupon. If sold separately, the tires would sell for $$400$ and the rotating and balancing services would have cost $$110.$

How much of the $$500$ sales price should be allocated to the tires, the rotating and balancing services and the coupon? $($Round to the nearest cent$)[9$ points$]$

Tires:

$

Rotating and Balancing Services:

$

Coupon:

$

Extra Credit: Prepare Wilderman's journal entry to record the sale: $[4$ nointcl