Cullumber Company sells total outdoor grilling solutions, providing gas and charcoal grills, accessories, and installation services for custom patio grilling stations. Respond to the requirements related to the following independent revenue arrangements for Cullumber products and services. Click here to view factor table. (a) Your answer is partially correct. Cullumber offers contract GM205, which is comprised of a free-standing gas grill for small patio use plus installation to a customer's gas line for a total price $778. On a standalone basis, the grill sells for $675 (cost $408), and Cullumber estimates that the standalone selling price of the installation service (based on cost-plus estimation) is $154. (The selling of the grill and the installation services should be considered two performance obligations) Cullumber signed 10 GM205 contracts on April 20, 2020, and customers paid the contract price in cash. The grills were delivered and installed on May 15, 2020. Prepare journal entries for Cullumber for GM205 in April and May 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 O for the amounts. Round answers to O decimal places, eg. 5,275.) ite Account Titles and Explanation Debit Credit Question 4 of 8 < > ite Account Titles and Explanation 020 Cash Unearned Service Revenue Unearned Sales Revenue 2020 Unearned Sales Revenue 2020 Debit 7780 1478 6302 Unearned Service Revenue Sales Revenue Service Revenue (To record sales) Cost of Goods Sold Inventory (To record cost of goods sold) 4080 0.4/2 Credit 1478 6302 1478 6302 4080