Blossom Company sells outdoor grilling products, providing gas and charcoal grills, accessories, and installation services for custom patio grilling stations. Respond to the requirements related to the following independent revenue arrangements for Blossom products and services.

Blossom offers contract MG100 which is comprised of a free-standing gas grill for small patio use plus installation to a customers gas line for a total price $1,100. On a standalone basis, the grill sells for $800 (cost $480), and Blossom estimates that the fair value of the installation service (based on cost-plus estimation) is $200. Blossom signed 25 MG100 contracts on May 30, 2021, and customers paid the contract price in cash. The grills were delivered and installed on June 15, 2021. Prepare journal entries for Blossom for MG100 in May and June 2021. (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. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
May 30, 2021June 15, 2021August 20, 2021September 29, 2021
May 30, 2021June 15, 2021August 20, 2021September 29, 2021
	(To record sales revenue)
May 30, 2021June 15, 2021August 20, 2021September 29, 2021
	(To record the cost of goods sold)

Blossom sells its specialty combination gas/wood-fired grills to local restaurants. Each grill is sold for $1,450 (cost $630) on credit with terms 2/20, net/60. Prepare the journal entries for the sale of 30 grills on August 1, 2021, and upon payment, assuming the customer paid on (1) August 20, 2021, and (2) September 29, 2021. Assume the company records sales net. (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.)

No.	Account Titles and Explanation	Debit	Credit
1.
	(To record sales on account)
	(To record the cost of goods sold)
	(To record cash collected)
2.
	(To record sales on account)
	(To record the cost of goods sold)
	(To record cash collected)