Cullumber Company sells goods on credit that cost $\backslash (\backslash$$ $301,000\backslash )$ to Mark Company for $\backslash (\backslash$$ $402,500\backslash )$ on January $2,2025.$ The sales price includes an installation fee, which has a standalone selling price of $\backslash (\backslash$$ $37,000\backslash ).$ The standalone selling price of the good's is $\backslash (\backslash$$ $365,000\backslash ).$ The installation is considered a separate performance obligation and is expected to take $6$ months to complete. $($a$)$ Prepare the journal entries $($if any$)$ to record the sale on January $2,2025.($Credit account titles are automatically indented when 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. List all debit entries before credit entries.$)($b$)$ Cullumber prepares an income statement for the first quarter of $2025,$ ending on March $31,2025($installation was completed on June $18,2025).$ How much revenue should Cullumber recognize related to its sales to Mark?