Oben Ski and Snowboard (OSS) is an independent shop that sells skis, snowboards, and other equipment related to winter sports. OSS offers a mix of new and used equipment. OSS acquires a portion of its inventory from well-known suppliers, the rest of its inventory is acquired from customers who sell used equipment to OSS for cash. OSS pays customers 30% of the estimated selling price as determined by the purchasing manager. To increase sales of used equipment, OSS has launched a promotion for kids. OSS is selling a starter kit that includes used skis, bindings, poles, boots, and a helmet for $250. The regular selling prices of the used items when sold individually are as follows: Used skis $100 Used bindings 35 Used poles 10 Used boots 115 Used helmet 40 Additional information: OSS purchased a used ski helmet from Marie Garcia. The estimated selling price of the helmet is $40. OSS sold a kid's starter kit to the Lorenzo family for $250. OSS tracks revenue for each type of equipment sold. OSS reports under IFRS. Required: a) Determine the amount paid to Marie for the purchase of the used ski helmet, and prepare the related journal entry. Show all calculations. (1.5 marks) b) Prepare the journal entry to record the sale of the starter kit to the Lorenzo family. Show all calculations for the revenue allocations for the bundled sale. (6.5 marks)