In September 2020, Blossom Corp. commits to selling 151 of its IPhone-compatible docking stations to Better Buy Co. for $16,459 ( $109 per product). The stations are delivered to Better Buy over the next 6 months. After 88 stations are delivered, the contract is modified and Blossom promises to deliver an additional 48 products for an additional $4,992 (\$104 per station). All sales are cash on delivery. (a) Prepare the journal entry for Blossom for the sale of the first 88 stations. The cost of each station is $49. (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.) (To record sales) (To record cost of goods sold) List of Accounts Attempts: 1 of 3 used (b) 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 Blossom regularly sells the products separately. (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.)