Required information [The following information applies to the questions displayed below.] Hospital Equipment Company (HEC) acquired several fMRI machines for its inventory at a cost of $2,800 per machine. HEC usually sells these machines to hospitals at a price of $6,320. HEC also separately sells 12 months of training and repair services for fMRI machines for $1,580. HEC is paid $6,320 cash on November 30 for the sale of an fMRI machine delivered on December 1 . HEC sold the machine at its regular price but included one year of free training and repair service. Prepare journal entries would HEC record on November 30 and December 1 ? (Assume HEC uses a perpetual inventory system recording the cost of goods sold.) (If no entry is required for a transaction/event, select "No Journal Entry Required" in the firs account field.)