Carla 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. Carla 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 $505. The standalone selling price of the tablet is $263 (the cost to Carla Company is $160). Carla Company sells the Internet access service independently for an upfront payment of $296. On January 2, 2020, Carla Company signed 100 contracts, receiving a total of $50,500 in cash. Carla 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 $607. Carla Company provides the 3-year tablet service plan as a separate product with a standalone selling price of $145. Carla Company signed 190 contracts for Carla Bundle B on July 1, 2020, receiving a total of $115,330 in cash. 2 Prepare any journal entries to record the revenue arrangement for Carla 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 Credit 1, 2020 Cash Unearned Service Revenue - Internet Unearned Service Revenue - Maintenance Sales Revenue (To record sales) Cost of Goods Sold Inventory (To record cost of goods sold) 31.2020 Unearned Service Revenue - Internet Unearned Service Revenue. Maintenance 1, 2020 Cash Unearned Service Revenue - Internet Unearned Service Revenue - Maintenance Sales Revenue (To record sales) Cost of Goods Sold Inventory (To record cost of goods sold) Unearned Service Revenue - Internet 31, 2020 Unearned Service Revenue - Maintenance Service Revenue