On December 1, 2019. LaFleur Ce enters into a contract to sell Montfort Hospital an X-Ray machine and a training course for this machine in exchans ning course for this machine in exchange for $3,000,000. The contract requires delivery and installation of the machine first but explicitly Wation of the machine first but explicitly states that payment for the machine will not be made until the training course is delivered Fleur identifies two performance obligationis and allocates $2.500.000 of the allocates $2,500,000 of the transaction nice to the machine and its installation and the remainder to the training course. leur's cost of the machine is $1,500,000. LaFleur incurs $300,000 costs when installing the nine at the hospital; LaFleur's cost of providing the training course to the hospital's stan 15 $200,000. LaFleur employs IFRS and its fiscal year ending is December 31. Required a) Prepare any journal entry necessary for this transaction on December 1, 2019, for LaFleur. mark) b) Prepare the journal entry on December 15, 2019, for LaFleur when the X-ray machine is delivered and installed at the hospital. (3 marks) c) Prepare the journal entry on January 10, 2020, for LaFleur when the training course is delivered to the hospital staff and LaFleur receives full payment