Bridgeport Company sells tablet PCs combined with Internet service, which permits the tablet to connect to the Internet anywhere and set up a Wi-Fi hot spot. It offers two bundles with the following terms. 1. Bridgeport Bundle A sells a tablet with 3 years of Internet service. The price for the tablet and a 3-year Internet connection service contract is $512. The standalone selling price of the tablet is $246 (the cost to Bridgeport Company is $174). Bridgeport Company sells the Internet access service independently for an upfront payment of $312. On January 2, 2020, Bridgeport Company signed 100 contracts, receiving a total of $51,200 in cash. 2. Bridgeport Bundle B includes the tablet and Internet service plus a service plan for the tablet PC (for any repairs or upgrades to the tablet or the Internet connections) during the 3-year contract period. That product bundle sells for $619. Bridgeport Company provides the 3-year tablet service plan as a separate product with a standalone selling price of $160. Bridgeport Company signed 200 contracts for Bridgeport Bundle B on July 1, 2020, receiving a total of $123.800 in cash. Prepare any journal entries to record the revenue arrangement for Bridgeport Bundle A on January 2, 2020, and December 31, 2020. (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 for the amounts. Round answers to 0 decimal places, e.g. 5,125.) Date Account Titles and Explanation Debit Credit Jan. 2. 2020 Cash Unearned Service Revenue - Internet Sales Revenue (To record sales) Cost of Goods Sold Inventory (To record cost of goods sold) Dec 31, 2020 Unearned Service Revenue - Internet Service Revenue Prepare any journal entries to record the revenue arrangement for Bridgeport Bundle B on July 1, 2020, and December 31, 2020. (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 for the amounts. Round answers to 0 decimal places, e.g. 5,125.) Date Account Titles and Explanation Debit Credi (To record sales) (To record cost of goods sold)