Blue Windows manufactures and sells custom storm windows for three-season porches. Blue also provides installation service for the windows. The installation process does not involve changes in the windows, so this service can be performed by other vendors Blue enters into the following contract on July 1. 2017, with a local homeowner. The customer purchases windows for a price of $2,490 and chooses Blue to do the installation Blue charges the same price for the windows irrespective of whether does the installation or not. The installation service is estimated to have a standalone selling price of $570. The customer pays Blue $2,080 (which equals the standalone selling price of the windows, which have a cost of $1,110) upon delivery and the remaining balance upon installation of the windows. The windows are delivered on September 1, 2017, Blue completes installation on October 15, 2017, and the customer pays the balance due. Prepare the journal entries for Blue in 2017. (Credit account cities 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 for the amounts. Round answer to o decimal places, e.ge 5,125.) Account Tities and Explanation Dehit Credit Date ul. 1, 2017 (to record contract entered into) Sep. 1, 2017 To record cost of goods sold) Oct 15, 2017