July $2024,$ Schinner Tire Company had a customer pay $$475$ for a new set of tires with rotating and balancing services for the life of the tires. Schinner gave the customer a coupon for $$50$ off a future purchase. Schinner estimates that approximately $75\%$ of customers will use the coupon. If sold separately, the tires would sell for $$450$ and the rotating and balancing services would have cost $$120.$

How much of the $$475$ sales price should be allocated to the tires, the rotating and balancing services and the coupon? $($Round to the nearest cent$)$

Tires?

Rotating?

Coupon?

Prepare Schinner's journal entry to record the sale.