PLEASE ANSWER QUESTION PARTS A AND B PLEASE!! SHOW ALL WORK!!!

\#2. Chanze Corporation is a full-service technology company. They provide Machineries, installation services as well as training. Customers can purchase any product or service separately or as a bundled package. Chanze Corporation purchased machineries, installation and training for a total cost of $600,000 on March 15,2021 . Estimated standalone fair values of the equipment, installation, and training are $200,000,$100,000, and $100,000 respectively. Instruction: a) The transaction price allocated to equipment, installation and training is b) The journal entry to record the sale of the machinery