In September $2025,$ Carla Vista Corp. commits to selling $139$ of its iPhone$-$compatible docking stations to Pharoah Co$.$ for $$14,178$

$($$$102$ per product$).$ The stations are delivered to Pharoah over the next $6$ months. After $84$ stations are delivered, the contract is

modified and Carla Vista promises to deliver an additional $45$ products for an additional $$4,365($ $$97$ per station$).$ All sales are cash on

delivery.

$($a$)$

Prepare the journal entry for Carla Vista for the sale of the first $84$ stations. The cost of each station is $$52.($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. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit

$($To record sales$)$

$($To record cost of goods sold$)$