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Carla Vista Company manufactures equipment. Carla Vista's products range from simple automated machinery to complex systems containing numerous components. Unit selling prices range from $235,000 to $1,620,000, and are quoted inclusive of installation. The installation process does not involve changes to the features of the equipment to perform to specifications. Carla Vista has the following arrangement with Pharoah Inc. - Pharoah purchases equipment from Carla Vista on May 2, 2023, for a price of $1,121,000 and contracts with Carla Vista to install the equipment. Carla Vista charges the same price for the equipment irrespective of whether it does the installation or not. Using market data, Carla Vista determines that the installation service is estimated to have a fair value of $59,000. The cost of the equipment is $600,000. - Pharoah is obligated to pay Carla Vista the $1,062,000 on delivery of the equipment and the balance on the completion of the installation. Carla Vista delivers the equipment on June 1,2023, and completes the installation of the equipment on September 30, 2023: Assume that the equipment and the installation are two distinct performance obligations that should be accounted for separately. (a) Allocate the transaction price of $1,121,000 among the performance obligations of the contract. Assume Carfa Vista follows IFRS. (Round percentage allocations to 2 decimal places, es. 12.25% and final answers to 0 decimal places, es. 5.275.) Cash 1,118,050 Sales Revenue 1011702.5 Unearned Revenue 1092975 (To record sales) Cost of Goods Sold 600000 Imventocy. (To record cost of goods sold) 023 Cash Unearned Revenue 2950 Service Revenue 56050 eTextbook and Media List of Accounts Prepare any journal entries for Carla Vista on May 2, June 1, and September 30, 2023. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts, Record journal entries in the order presented in the problem. List all debit entries before credit entries) Allocate the transaction price of $1,121,000 among the performance obligations of the contract. Assume Carla Vista follows IFRS. (Round percentage allocations to 2 decimal places, es. 12.25\% and final answers to 0 decimal places, eg. 5,275.) Delivery equipment Installation List of Accounts Assistance Used