In September 2014, Gaertner Corp. commits to selling 162 of its iPhone-compatible docking stations to Better Buy Co. for $16,200 ($100 per product). The stations are delivered to Better Buy over the next 6 months. After 106 stations are delivered, the contract is modified and Gaertner promises to deliver an additional 53 products for an additional $5,035 ($95 per station). All sales are cash on delivery.

Prepare the journal entry for the sale of 10 more stations (as in (b)), assuming that the pricing for the additional productsdoes not reflect the standalone selling price of the additional products and the prospective method is used.