Ayayai offers building R400, mainly to homeowners. Ayayai will also install the building for the customer. The price for Ayayai to deliver and install an R400 is $6,100. On a standalone basis, the building sells for $5,900 (cost $3,600), and Ayayai estimates that the standalone selling price of the installation service (based on cost-plus estimation) is $500. (The selling of the building and the installation services are considered two performance obligations.) Ayayai signed 17 contracts to deliver and install R400s on April 5, 2017. Customers paid the contract price in cash. The buildings were delivered and installed during May 2017. Prepare journal entries for Ayayai for R400 in April and May 2017. (Round intermediate calculations to 6 decimal places, e.g. 1.246871 and final answers to 0 decimal places, e.g. 5,125. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date

Account Titles and Explanation

Debit

Credit

Apr. 5, 2017

Cash

Unearned Service Revenue

Unearned Sales Revenue

May, 2017

Unearned Sales Revenue

Unearned Service Revenue

Service Revenue

Sales Revenue

(To record sales)

Cost of Goods Sold

Inventory

(To record cost of goods sold)