3) January 11t Pete's Pet Store orders 50 dog beds at $20 each from PupBed Inc. to be delivered over three months. Due to the high demand for the beds, after the first month, after Pete's had received 20 beds, it decided to modify the contract to increase its order to a total of 80 beds, adding 30 beds to the order. For the new beds, PupBed charges Pete $18 per bed. Required: (a) Prepare the journal entries for PupBed Inc. for the sale of the first 20 beds. The cost of each bed is $8. (b) Prepare the journal entry for the sale of 30 more beds after the contract modification, assuming that the price for the additional beds reflects the standalone selling price at the time of the contract modification. In addition, the additional beds are distinct from the original products as PupBed Inc. regularly sells the products separately. (c) Prepare the journal entry for the sale of 30 more beds (as in (b)), assuming that the pricing for the additional products does not reflect the standalone selling price of the additional products and the prospective method is used