Bramble offers contract MG100 which is comprised of a free-standing gas grill for small patio use plus installation to a customer's gas line for a total price $1,200. On a standalone basis, the grill sells for $800 (cost $450), and Bramble estimates that the fair value of the installation service (based on cost-plus estimation) is $200. Bramble signed 15 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 Bramble 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 O for the amounts. Record journal entries in the order presented in the problem.) Date May 30, 2021 Account Titles and Explanation Cash Debit Credit Unearned Sales Revenue Unearned Service Revenue (To record sales revenue) (To record the cost of goods sold) Bramble sells its specialty combination gas/wood-fired grills to local restaurants. Each grill is sold for $1,350 (cost $650) on credit with terms 3/20, net/60. Prepare the journal entries for the sale of 20 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 O for the amounts.) No. Account Titles and Explanation 1. Debit Credit (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)