Canadian House Products Ltd. (CHPL) sells fences, decks, and landscaping services to new homeowners. The fences, decks, and landscaping services can be bought individually, or as a package. The fences and decks are sold as completed items. Landscaping services consist two years of lawn mowing and snow clearing. Each sales order is customized to the needs of the customer. On April 1, 2020, CHPL sold a complete package, on account to Ryker Builders for $45,000, with payment due on May 1. If each component had been purchased separately, the price would have been:

Fence: $18,900

Deck: $21,600

Landscaping services: $13,500

CHPL received payment on May 1, 2020.

Required:

Provide the journal entries for CHPL related to this sale for the year 2020, assuming CHPL has a December 31 year end. Assume all cost of goods sold entries have already been made. Round all entries to the nearest dollar.