USE THE FOLLOWING INFORMATION: Appliance Plus Retail, sells major appliances and systems to their customers. They also employ technicians who can service these products. Sometimes customers opt only to purchase the product and sometimes customers chose to bundle the product with a service agreement. Two such arrangements were offered to customers as follows. Air Purifiers: Customers that upgrade to a higher quality (more expensive) air purifier get one service inspection on the purifier one year later on the purchase anniversary date. HVAC: Customers who have an HVAC system installed have two maintenance visits, one in the spring (May) and one in the fall (August) starting the year after purchase. Seller Appliance Plus Retailers Current accounting year end 12/31/X9 Order date 9/17/X9 Seller delivers the air purifiers to all customers who ordered in September on 10/8/X9 Seller installs all HVAC systems to all customers who ordered in September by 10/31/X9 Customer is required to pay at order date for bundled packages Price of air purifier if sold separately $500 Price of air purifier service contract if sold separately $170 Price of HVAC system if sold separately $4,800 Price of HVAC maintenance (two visits) if sold separately $360 Cost to purchase air purifier from manufacturing supplier $222 Cost to purchase HVAC (heating and air conditioning unit) from manufacturing supplier $2,955 Bundled price for air purifier and service $600 Bundled price for HVAC and service $4,900 # air purifier bundled packages purchased in September 34 # HVAC system bundled packages purchased in September 82 Seller's year end for financial reporting purposes is December 20X9 HVAC bundled packages will receive their maintenance inspection in May and August of the year following purchase. Air purifier customers will receive an inspection on the anniversary date of purchase. Combined journal entries should be prepared for the year for ALL customers