Accounts Receivable 951,900 Sales Revenue Unearned Service Revenue (To record sales) Cost of Goods Sold 660,000 Inventory (To record cost of goods sold) Unearned Service Revenue 951,900 Service Revenue 951,900 Oriole Company manufactures products ranging from simple automated machinery to complex systems containing numerous components. Unit selling prices range from $200,000 to $1,500,000 and are quoted inclusive of installation. The installation process does not involve changes to the features of the equipment and does not require proprietary information about the equipment in order for the installed equipment to perform to specifications. Oriole has the following arrangement with Winds Inc. - Winds purchases equipment from Oriole for a price of $951,900 and contracts with Oriole to install the equipment. Oriole charges the same price for the equipment irrespective of whether it does the installation or not. Using market data, Oriole determines installation service is estimated to have a standalone selling price of $50,100. The cost of the equipment is $660,000. - Winds is obligated to pay Oriole the $951,900 upon the delivery of the equipment. Oriole delivers the equipment on June 1, 2025, and completes the installation of the equipment on September 30 , 2025. The equipment has a useful life of 10 years. Assume that the equipment and the installation are two distinct performance obligations which should be accounted for separately