please help me do part b. thanks

Carla Vista Company manufactures products ranging from simple automated machinery to complex systems containing numerous components. Unit selling prices range from $200,000 to $1,500,000 and are quoted inclusive of installation. The installation process does not involve changes to the features of the equipment and does not require proprietary information about the equipment in order for the installed equipment to perform to specifications. Carla Vista has the following arrangement with Pharoah inc. - Pharoah purchases equipment from Carla Vista for a price of $978.500 and contracts with Carla Vista to install the equipment. Carla Vista charges the same price for the equipment irrespective of whether it does the instaliation or not. Using market data, Carla Vista determines installation service is estimated to have a standalone selling price of $51,500. The cost of the equipment is $600,000. - Pharoah is obligated to pay Carla Vista the $978.500 upon the delivery of the equipment. Carla Vista delivers the equipment on June 1, 2025, and completes the installation of the equipment on September 30,2025. The equipment has a useful life of 10 years. Assume that the equipment and the installation are two distinct performance obligations which should be accounted for separately. How should the transaction price of $978,500 be allocated among the performance obligations? (Do not round intermediate calculations. Round final answers to O decimal places, eg. 5.275.) Equipment Installation Prepare the journal entries for Carla Vista for this revenue arrangement on June 1,2025 and September 30, 2025, assuming Carla Vista receives payment when installation is completed. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the occount titles and enter O for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem. Round answers to 0 decimal ploces, eg. 5,275. June 1,2025 Accounts Receivable. Sales Revenue Unearned Service Revenue (To record sales) (To record cost of goods sold) \begin{tabular}{|l|} \hline Sen,30,2025 Cach \\ Accounts Receivable \\ \hline \end{tabular}