Grouper Company sells total outdoor grilling solutions, providing gas and charcoal grills, accessories, and installation services for custom patio grilling stations. Respond to the requirements related to the following independent revenue arrangements for Grouper products and services. Click here to view factor table.

(a)

Grouper offers contract GM205, which is comprised of a free-standing gas grill for small patio use plus installation to a customers gas line for a total price $788. On a standalone basis, the grill sells for $673 (cost $426), and Grouper estimates that the standalone selling price of the installation service (based on cost-plus estimation) is $161. (The selling of the grill and the installation services should be considered two performance obligations.) Grouper signed 10 GM205 contracts on April 20, 2020, and customers paid the contract price in cash. The grills were delivered and installed on May 15, 2020. Prepare journal entries for Grouper for GM205 in April and May 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. Round answers to 0 decimal places, e.g. 5,275.)

Date	Account Titles and Explanation	Debit	Credit
Apr. 17, 2020Apr. 20, 2020May 15, 2020Sep. 1, 2020Sep. 25, 2020Oct. 1, 2020Oct. 15, 2020Dec. 31, 2020
Apr. 17, 2020Apr. 20, 2020May 15, 2020Sep. 1, 2020Sep. 25, 2020Oct. 1, 2020Oct. 15, 2020Dec. 31, 2020
	(To record sales)
Apr. 17, 2020Apr. 20, 2020May 15, 2020Sep. 1, 2020Sep. 25, 2020Oct. 1, 2020Oct. 15, 2020Dec. 31, 2020
	(To record cost of goods sold)