Leonard Inc. is an innovative software company that sells financial management software and user support services bundled together. The fair value of the software is $3,000, and the fair value of the user support service is $600. The user support is valid for a period of 12 months from the date of the software purchase. In order to match a competitor's offering, Leonard decides to sell the bundle at a discount for $3,200. The software and the user support are considered separate performance obligations.

During June, 40 units of the bundled software were sold at the discounted price. The cost of the software is $1,500 each.

1. Calculate the sales price that should be allocated to each component of the bundle using the relative fair value approach.
2. Provide the journal entry to record the sale of the units in June.