BBQ Master offers contract BM205, which consists of a free-standing gas barbecue for small patio use plus installation to a customer's gas line for a total price of $800. On a stand-alone basis, the barbecue sells for $700 (cost $425), and BBQ Master estimates that the fair value of the installation service (based on cost-plus estimation) is $150. BBQ Master signed 10 BM205 contracts on April 20, 2020, and customers paid the contract price in cash. The barbecues were delivered and installed on May 15, 2020. Prepare journal entries for BBQ Master for BM205 in April and May 2020. Show all dates and calculations?