Cullumber Tailors sells tablet PCs combined with Internet service, which permits the tablet to connect to the Internet anywere and set up a Wi$-$Fi hot spot It offers two bundles with the following terms.

$1$ Cullumber Bundle A sells a tablet with $3$ years of Internet service. The price for the tablet and a $3-$year Internet connection service contract is $$493.$ The standalone selling price of the tablet is $$274($the cost to Cullumber Tailors is $$172).$ Cullumber Tailors sells the Internet access service independently for an upfront payment of $$272.$ On January $2,2025,$ Cullumber Tailors signed $100$ contracts, receiving a total of $$49,300$ in cash.

$2.$ Cullumber Bundle B includes the tablet and Internet service plus a service plan for the tablet PC $($for any repairs or upgrades to the tablet or the lnternet connections$)$ during the $3-$year contract period. That product bundle sells for $$598.$ Cullumber Tailors provides the $3-$year tablet service plan as a separate product with a standalone selling price of $$162.$ Cullumber Tailors signed $210$ contracts for Cullumber Bundle B on July $1,2025,$ receiving a total of $$125,580$ in cash.

Prepare amy journal entries to record the revenue arrangement for Cullumber Bundle A on January $2,2025,$ and December $31,2025.($Credit account titles are automatically indented when the amount is entered. Do not indent manuall$)$ 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$.5,125.$ List all debit entries before credit entries. Record journal entries in the order presented in the problem.$)$

$($To record cost of goods sold$)$

ec$.31,2025$

Unearned Servlce Revenue

Senlce Revenue

Prepare amy journal entries to record the revenue arrangement for Cullumber Bundle B on July $1,2025,$ and December $31,2025.$

Repeat the requirements for part, a assuming that Colber Taylor has no reliable data with which to estimate the standalone selling price for the Internet service.