Cullumber offers contract BM205, which comprises a free-standing gas barbecue for small patio use plus installation to a customer's gas line for a total price of $960. On a stand-alone basis, the barbecue sells for $860 (cost $495), and Cullumber estimates that the fair value of the installation service (based on cost-plus estimation) is $140. Cullumber signed 10 BM205 contracts on April 20, 2020, and customers paid the contract price in cash. The barbecues were delivered and installed on May 15, 2020. Prepare journal entries for Cullumber for BM205 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. Record journal entries in the order presented in the problem.) Debit Credit Date April 20, 2020 Account Titles and Explanation | Cash Unearned Revenue May 15, 2020 4 Unearned Revenue Service Revenue Sales Revenue (To record sales) Cost of Goods Sold May 15, 2020 - Inventory (To record cost of goods sold)