In September 2020, Ayayai Corp. commits to selling 144 of its iPhone-compatible docking stations to Better Buy Co. for $14,112 ($98 per product). The stations are delivered to Better Buy over the next 6 months. After 90 stations are delivered, the contract is modified and Ayayai promises to deliver an additional 43 products for an additional $3,999 ($93 per station). All sales are cash on delivery. Prepare the journal entry for Ayayai for the sale of the first 90 stations. The cost of each station is $59. (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.) Account Titles and Explanation Cash Debit Credit 8820 Sales Revenue (To record sales) Cost of Goods Sold Inventory (To record cost of goods sold) eTextbook and Media List of Accounts 5310 8820 5310 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 Ayayai regularly sells the products separately. (Credit account titles are