In September 2014, Gaertner Corp. commits to selling 174 of its iPhone-compatible docking stations to Better Buy Co. for $17,400 ($100 per product). The stations are delivered to Better Buy over the next 6 months. After 100 stations are delivered, the contract is modified and Gaertner promises to deliver an additional 50 products for an additional $4,750 ($95 per station). All sales are cash on delivery. Prepare the journal entry for Gaertner for the sale of the first 100 stations. The cost of each station is $57. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)