Cullumber offers contract GM$205,$ 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 $$846.$ On a standalone basis, the grill sells for $$757($cost $$425),$ and Cullumber estimates that the standalone selling price of the installation service $($based on cost$-$plus estimation$)$ is $$139.($The selling of the grill and the installation services should be considered two performance obligations.$)$ Cullumber signed $10$ GM$205$ contracts on April $20,2025,$ and customers paid the contract price in cash. The grills were delivered and installed on May $15,2025,$ Prepare journal entries for Cullumber for GM$205$ in April and May $2025.$