Ayayai sells three grain/hay dryers to a local farmer at a total contract price of $44,000. In addition to the dryers, Ayayai provides installation, which has a standalone selling price of $1,100 per unit installed. The contract payment also includes a $1,200 maintenance plan for the dryers for 3 years after installation. Ayayai signs the contract on June 20, 2017, and receives a 20% down payment from the farmer. The dryers are delivered and installed on October 1, 2017, and full payment is made to Ayayai. Prepare the journal entries for Ayayai in 2017 related to this arrangement. (Credit account titles are automatically indented when the 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 Jun. 20, 2017 Cash Accounts Receivable Unearned Sales Revenue Unearned Service Revenue - Maintenance Unearned Service Revenue - Installation Oct. 1, 2017 Cash 47300 Accounts Receivable (To record payment received) Unearned Sales Revenue Unearned Service Revenue - Installation Sales Revenue