Headlands Windows manufactures and sells custom storm windows for three-season porches. Headlands 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. Headlands enters into the following non-cancellable contract on July 1, 2020, with a local homeowner. The customer purchases windows for a price of $ 3.000 and chooses Headlands to do the installation. Headlands charges the same price for the windows regardless of whether it does the installation or not. The customer pays Headlands $2,472 (which equals the fair value of the windows, which have a cost of $ 900) upon delivery and the remaining balance upon installation of the windows. The windows are delivered on September 1, 2020, Headlands completes installation on October 15, 2020, and the customer pays the balance due. Prepare the journal entries for Headlands on July 1. September 1, and October 15, 2020 given the uncertainty of finding skilled labour, Headlands is unable to develop a reliable estimate for the fair value of the installation. (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 o for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit July 1, 2020 Cash Accounts Receivable September 1, 2020 Unearned Revenue Sales Revenue (To record sales) September 1, 2020 10 DO DE (To record cost of goods sold) October 15, 2020