Epic Rentals would like to take advantage of the bundle price for its 440-unit project; on February 1, 2020, Pharoah signs a contract with Epic for 440 bundles. Under the agreement, Pharoah will hold the appliance bundles in its warehouses until the new rental units are ready for installation. Epic pays 10% cash at contract signing. On April 1, 2020, Pharoah completes manufacture of the appliances in the Epic bundle order and places them in the warehouse. Pharoah and Epic have documented the warehouse arrangement and identified the units designated for Epic. The units are ready to ship, and Pharoah may not sell these units to other customers. Prepare journal entries for Pharoah on (1) February 1, 2020, and (2) April 1, 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 0 for the amounts.)

Pharoah Appliance Co. manufactures low-price, no-frills appliances that are in great demand for rental units. Pricing and cost information on Pharoahs main products are as follows.

Item		Standalone Selling Price (Cost)
Refrigerator		$490	($260	)
Range		550	(270	)
Stackable washer/dryer unit		710	(410	)

Customers can contract to purchase either individually at the stated prices or a three-item bundle with a price of $1,790. The bundle price includes delivery and installation. Pharoah also provides installation (not a separate performance obligation).