In September 2014, Gaertner Corp. commits to selling 171 of its iPhone-compatible docking stations to Better Buy Co. for $17,100 ($100 per product). The stations are delivered to Better Buy over the next 6 months. After 104 stations are delivered, the contract is modified and Gaertner promises to deliver an additional 52 products for an additional $4,940 ($95 per station). All sales are cash on delivery.

Prepare the journal entry for the sale of 10 more stations after the contract modification, assuming that the price for the additional stations reflects the standalone selling price at the time of the contract modification. In addition, the additional stations are distinct from the original products as Gaertner regularly sells the products separately