Goraths windows manufactures and sells custom storm windows for three-season porches. Goraths also provides installation service for the windows. The installation process does not involve changes in the windows, so this series enters into the following contract on July 1, 2017, with a local homeowner. The customer purchases windows for a price of $ and chooses Goraths to do the installation. Goraths charges the same price for the windows installation or not. The installation services is estimated to have a standalone selling price of $600. The customer pays Goraths $2,000 (which the standalones selling price of the windows, which have a cost of $1, 100) upon delivery and the remaining upon installation of the windows. The windows are delivered on September 1, 2017, and the customer pays the balance due. Prepare the journal centers for Goraths in 2017