Recording journal entry after allocating transaction price to performance obligations

-for the machine sold at its regular price, but with one year of free training and repair service, determine the dollar amount of revenue earned from the equipment sale versus the revenue earned from the training and repair service

Hospital Equipment Company (HEC) acquire d several fMRi machines for its inventery at a cost of $4,100 per machine. HEC usually sells these machines to hospitais at a price of $6,440. HEC also separately selis 12 months of taining and repatr services forfMRi machines for $2.760. HEC is pald $6,440 cash on November 30 for the sale of an fMRi machine delivered on December 1. HEC soid the machine at its regular price but included one year or free training and repalf: service: For the machine sold otits regular pice, but with one year of free" training ond repair service, determme the dolllar amount of revenue earnec from the equipment sale versus the revenue earned from the training and repair senice