Crane Company sells goods that cost $350,000 to Matthew Company for $425,000 on January 2,2023 . The sales price includes an installation fee, which is valued at $34,800. The fair value of the goods is $400,200. The goods were delivered on March 1, 2023. Installation is considered a separate performance obligation and was completed on June 18, 2023. Under the terms of the contract, Matthew pays Crane $262,000 on delivery of the goods and the balance at the completion of the installation. Prepare the journal entries for Crane on January 2, March 1, and June 18, 2023. (Credit account titles are automatically indented when the amount is entered. Do not indent manual select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) March 1, 2023 Inventory (To record cost of goods sold) June 18, 2023 Cost of Goods Sold Unearned Revenue Sales Revenue Sales Revenue