Final answer:
When recording the sale of a bundle that includes a copier machine and a one-year service agreement, the copier machine should be recorded as revenue and the revenue from the service agreement should be recognized over the one-year period.
Step-by-step explanation:
In this case, the sale of the bundle which includes the copier machine and the one-year service agreement should be recorded as separate elements. The value of the copier machine should be recorded as revenue, while the revenue from the service agreement should be recognized over the one-year period. This is because the copier machine is a tangible product that is delivered immediately, while the service agreement represents a future service that will be provided over the course of a year.