Great Canadian Oilchange (GCO) sells a package that combines oil change service with a parts package for $30. A customer who supplies the parts (oil and filter) is charged $20 for the service only, and a customer who buys only the oil and filter is charged $20 for these parts. The parts cost GCO $14. 

Required: 

1. Determine the dollar amount of revenue earned from the oil change service versus the revenue earned from the sale of parts for each combined oil change package. 

2. Show the journal entry GCO would record if GCO provides a combined oil change service and parts package on October 7. Assume GCO distinguishes Service Revenue from Sales Revenue arising from the sale of parts, it uses a perpetual inventory system for recording the cost of goods sold, and it collects cash the day the oil change is performed.