b$.($i$)$ On $31$ March $2015$ a machine was sold under a package deal.

$($ii$)$ The package includes a machine with free after$-$sales service for $2$ years at a total price of Rs$.50,000.$ Seling price of standalone unit is Rs$.40,000.$ The cost of providing after$-$sales service is estimated at Rs$.4,000$ per year.

$($iii$)$A machine was delivered to the customer on $1$ July $2014.$ Howewer, the invoice was raised on $30$ September $2014.$ According to the invoice, the total price of Rs$.300,000$ is to be paid in $2$ half year installments of Rs$.150,000$ each, commencing from $1$ January $2015.$ The appropriate discount rate is $10\%$ per annum. The present value of these two half installments is to be taken as Rs$.278,912.$

Requirad:

Prepare necessary journal entries to record the above transactions in the bocks of Adnan Limited for the year ended $30$ June $2015.$