Cullumber Co. manufactures low-price, no-frills appliances that are in great demand for rental units. Pricing and cost information on Cullumber main products are as follows: Item Standalone Selling Price (Cost) Refrigerator $465 ($340) Range 300 (175) Stackable washer/dryer unit 390 (195) Customers can contract to purchase either individually at the stated prices or a three-item bundle with a price of $1,065. The bundle price includes delivery and installation, Cullumber also provides installation (not a separate performance obligation). Respond to the requirements related to the following independent revenue arrangements for Cullumber Co. 0.88/1 Pacific Rentals would like to take advantage of the bundle price for its 185-unit project; on April 1, 2025, Cullumber signs a contract with Pacific for 185 bundles. Under the agreement, Cullumber will hold the appliance bundles in its warehouses until the new rental units are ready for installation. Pacific pays 20% cash at contract signing. On May 1, 2025, Cullumber completes manufacture of the appliances in the Pacific bundle order and places them in the warehouse. Cullumber and Pacific have documented the warehouse arrangement and identified the units designated for Pacific. The units are ready to ship, and Cullumber may not sell these units to other customers. Prepare journal entries for Cullumber on (1) April 1, 2025, and (2) May 1, 2025. (List all debit entries before credit entries. 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.) Date Account Titles and Explanation Apr. 1, 2025 Cash Unearned Sales Revenue May 1, 2025 Unearned Sales Revenue May 1, 2025 Accounts Receivable Sales Revenue (To record sales) Cost of Goods Sold Inventory Debit Credit 41,535 41535 166 140 41535 207675 454400 454,400