In September 2020, Metlock Corp. commits to selling 139 of its iPhone-compatible docking stations to Better Buy Co. for $14,178 ($102 per product). The stations are delivered to Better Buy over the next 6 months. After 84 stations are delivered, the contract is modified and Metlock promises to deliver an additional 49 products for an additional $4,753 ($97 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 Metlock 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 O for the amounts.) Account Titles and Explanation Debit Credit Cash 1020 Sales Revenue 1020 (To record sales) Cost of Goods Sold Inventory (To record cost of goods sold)