Cullumber Windows manufactures and sells custom storm windows for three$-$season$-$porches. Cullumber also provides installation service for

the windows. The installation process does not involve changes in the windows, so this service can be performed by other vendors.

Cullumber enters into the following contract on July $1,2025$ with a local homeowner. The customer purchases windows for a price of $$2,290$

and chooses Cullumber to do the installation. Cullumber charges the same price for the windows irrespective of whether it does the

installation or not. The installation service is estimated to have a standalone selling price of $$532.$ The customer pays Cullumber $$2,128$

$($which equals the standalone selling price of the windows which have a cost of $$1110)$ upon delivery and the remaining balance upon

installation of the windows. The windos are delivered on Sept $1,2025,$ Cullumber completes installation on Oct $15,2025,$ and the customer

pays the balance due.

Prepare the journal entries for Cullumber in $2025.$

Do not round intermediate calculations.$)$

Round answer to $0$ decimal places, e$.$g$.5,125.$

Date

Account Titles and Explanation

Debit

Credit

$($To record sales$)$

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