GameDay sells recreational vehicles along with secure parking storage to customers. GameDay sells the FB$7$ model for $$62,000,$ and this price includes one year of secure parking storage. GameDay also sell secure parking storage seperately for $$8,000$ per year, and customers can purchase the FB$7$ model without secure parking storage for $$60,000.$ If the customer purchases the FB$7$ model with secure parking storage, record the journal entry for the funds collected at the beginning of the year; and give journal entry for the end of the first month.