Colbert sells 3-D printers along with a number of retail items. The package price and stand-alone selling prices of each item are as follows. The printer and stand are often sold as a bundle with the bundling discount noted below. Due to the timing of the delivery - the plastic is delivered six months after the printer is delivered to the customer-Colbert chooses to account for two performance obligations: (1) the printer and stand, and (2) the plastic. Prepare the journal entries for Colbert on March 1,2023, when Colbert receives $51,250 for the sale of 10 printer bundles, and September 1, 2023, when the plastic is delivered to customers. (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 O for the amounts. Record journol entries in the order presented in the probiem. List all debit entries before credit entries.)