Penrith European Car Sales plc sells a new car with 'free' 5,000 kilometre and 20,000 kilometre services for a combined price of €41,500. The cost of the car from the manufacturer is €30,000. The two services normally cost €400 and €600 to do and are charged to casual customers at the rate of €800 and €1,200 respectively.
Required:
Record all the transactions associated with the sale.