Bramble Company sells total outdoor grilling solutions, 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 Bramble products and services.

Bramble offers contract GM205, which is comprised of a free-standing gas grill for small patio use plus installation to a customers gas line for a total price $820. On a standalone basis, the grill sells for $709 (cost $388), and Bramble estimates that the standalone selling price of the installation service (based on cost-plus estimation) is $160. (The selling of the grill and the installation services should be considered two performance obligations.) Bramble signed 10 GM205 contracts on April 20, 2017, and customers paid the contract price in cash. The grills were delivered and installed on May 15, 2017. Prepare journal entries for Bramble for GM205 in April and May 2017. (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
Apr. 20, 2017
May 15, 2017
	(To record sales)
	(To record cost of goods sold)

The State of Kentucky is planning major renovations in its parks during 2017 and enters into a contract with Bramble to purchase 370 durable, easy maintenance, standard charcoal grills during 2017. The grills are priced at $210 each (with a cost of $172 each), and Bramble provides a 5% volume discount if Kentucky purchases at least 330 grills during 2017. On April 17, 2017, Bramble delivered and received payment for 310 grills. Based on prior experience with the State of Kentucky renovation projects, the delivery of this many grills makes it certain that Kentucky will meet the discount threshold. Prepare the journal entries for Bramble for grills sold on April 17, 2017. Assume the company records sales transaction net. (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.)

Account Titles and Explanation	Debit	Credit
(To record sales)
(To record cost of goods sold)