Bridgeport Inc. sells storage structures of various sizes to homeowners and businesses. Respond to the requirements related to the following independent revenue arrangements for Bridgeport products and services. (a) Bridgeport offers building R400, mainly to homeowners. Bridgeport will also install the building for the customer. The price for Bridgeport to deliver and install an R400 is $5,200. On a standalone basis, the building sells for $5,000(cos$3,200), and Bridgeport estimates that the standalone selling price of the installation service (based on cost-plus estimation) is $500. (The selling of the building and the installation services are considered two performance obligations.) Bridgeport signed 17 contracts to deliver and install R400s on April 5, 2017. Customers paid the contract price in cash. The buildings were delivered and installed during May 2017. Prepare journal entries for Bridgeport for R400 in April and May 2017. (Round intermediate calculations to 6 decimal ploces, es. 1.246871 and final answers to O decimal places, e. 5.125. 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 Ofor the amounts.) Date Account Tities and Explanation Debit Credit Apr. 5 , 2017 May, 2017 (To record sales) (To record cost of goods sold)