Easy Pizza company sells pizza ovens on a standalone basis. Easy Pizza also sells installation services and maintenance services for the ovens. When maintenance services are provided, the maintenance service is separately priced within the arrangement at $400 for three years, which approximates the amount charged by independent third parties. On May 15, 2024, a customer purchased an oven, including maintenance and installation, for $4,400. The oven purchased alone would have cost the customer $4,000. If the installation had been done by an outside party, they would have charged $300. The customer pays cash on May 15, but asks to have the oven delivered on on July 1. At that time, it is successfully installed. The maintenance contract covers three years from the installation date. What journal entries will Easy Pizza make in May, June and July 2024 regarding this transaction?