or rech unit sold and there ore imatances where the machines do require repair after thev have been put into une research and determined that, if the service$-$bype approach were to be used, the portion of revenue allocated to the warranty porthon of thin sale woid bet total estimated costr$.$

$7$

$8$ inferructions

fier the service$-$type approach, prepare the necessary journal entries to record all of the transactions described. $(6$ marks$)$

taral eithimateral caists

$7$

& Ancherarations

for the service$-$hpe approach, prepare the necessary journal entries to record all of the transactions descinked $(5$ marks$)$