Geraths Windows manufactures and sells custom storm windows for three$-$season porches. Geraths 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. Geraths enters into the following contract on July $1,2025,$ with a local homeowner. Here are the facts of the contract and subsequent activity. $$ The customer purchases windows for a price of $$2,400$ and chooses Geraths to do the installation. Geraths charges the same price for the windows irrespective of whether it does the installation or not. $$ The installation service is estimated to have a standalone selling price of $$600.$ The customer pays Geraths $$2,000($which equals the standalone selling price of the windows, which have a cost of $$1,100)$ upon delivery and the remaining balance upon installation of the windows. $$ The windows are delivered on September $1,2025.$ Geraths completes installation on October $15,2025,$ and the customer pays the balance due. Prepare the journal entries for Geraths in $2025.($Round amounts to nearest dollar.$)$ Refer to the revenue arrangement for the window example above. Repeat the requirements, assuming: $($a$)$ Geraths estimates the standalone selling price of the installation based on an estimated cost of $$400$ plus a margin of $20\%$ on cost$,$ and $($b$)$ given uncertainty of finding skilled labor, Geraths is unable to develop a reliable estimate for the standalone selling price of the installation. $($Round amounts to nearest dollar.$)$