Num $13$: Great American Oilchange $($GAO$)$ sells a combined oil change service and parts package for $$42.$ A customer who supplies the parts $($oil and filter$)$ is charged $$32$ for only the service, whereas a customer who buys only the oil and filter $($for do$-$it$-$yourself use$)$ is charged $$32$ for the parts. The parts cost GAO $$26.$

CP$6-4($Algo$)$ Part $2$

Prepare the journal entry GAO would record if GAO provides a combined oil change service and parts package to a customer on October $7.$ Assume GAO distinguishes Service Revenue from Sales Revenue arising from the sale of parts, it uses a perpetual inventory system for recording the cost of goods sold, and it collects cash the day the oil change is performed. Record the receipt of service and sales revenues.

Record the cost of goods sold.