In September 2020, Pearl Corp.commits to selling 141 of its iPhone-compatible docking stations to Better Buy Co.for $14,946 ($106 per product). The stations are delivered to Better Buy over the next 6 months. After 86 stations are delivered, the contract is modified and Pearl promises to deliver an additional 49 products for an additional $4,949 ($101 per station). All sales are cash on delivery. Prepare the journal entry for Pearl for the sale of the first 86 stations. The cost of each station is $52. (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 for the amounts.) Account Titles and Explanation Debit Credit (To record sales) (To record cost of goods sold) 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 Pearl 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 for the amounts.) Account Titles and Explanation Debit Credit (To record sales) (To record cost of goods sold) e Textbook and Media List of Accounts Prepare the journal entry for the sale of 10 more stations (as in (b)), assuming that the pricing for the additional products does not reflect the standalone selling price of the additional products and the prospective method is used. (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 for the amounts. Round answers to 2 decimal places, e.g. 1,525.25.) Account Titles and Explanation Debit Credit (To record sales)