In September 2020, Metlock Corp. commits to selling 159 of its iPhone-compatible docking stations to Better Buy Co. for $15,105 (\$95 per product). The stations are delivered to Better Buy over the next 6 months. After 91 stations are delivered, the contract is modified and Metlock promises to deliver an additional 44 products for an additional $3,960 ( $90 per station). All sales are cash on delivery. Prepare the journal entry for Metlock for the sale of the first 91 stations. The cost of each station is $57. (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.)