Boostmobile Inc. is a cellphone manufacturer and service provider. On Nov 1^st, 2013, they sell 1000 B-bundles to consumers for $800 each and receive cash from consumers. Each B-bundle contain one B-phone, a 6 month subscription for the Boost-net cell-phone service, and a packet of boost candy. B-phones retail for $750, Boost-net service retails for $25 a month, and the boost candy retails for $5 a pack. Each B-phone costs $400 to manufacture, while each boost candy pack was purchased from a manufacturer for $1.50 including freight costs.

Provide the transactional journal entries for Nov 1^st, 2013.