Buffalo Windows manufactures and sells custom storm windows for three-season porches. Buffalo also provides installation service for the windows. The installation process does not involve changes in the windows, so this service can be performed by other vendors. Buffalo enters into the following non-cancellable contract on July 1, 2020, with a local homeowner. The customer purchases windows for a price of $3,300 and chooses Buffalo to do the installation. Buffalo charges the same price for the windows regardless of whether it does the installation or not. The price of the installation service is estimated to have a fair value of $720. The customer pays Buffalo $2,880 (which equals the fair value of the windows, which have a cost of $2,000) upon delivery and the remaining balance upon installation of the windows. The windows are delivered on September 1, 2020, Buffalo completes installation on October 15, 2020, and the customer pays the balance due. Prepare the journal entries for Buffalo on July 1, September 1, and October 15, 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 0 for the amounts. Round percentage allocations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 5,275. Record journal entries in the order presented in the problem.)

Account Titles and Explanation Date Debit Credit July 1, 2020 September 1, 2020 (To record sales) September 1, 2020 (To record cost of goods sold) October 15, 2020