In September 2020, Pronghorn Corp.commits to selling 142 of its iPhone-compatible docking stations to Better Buy Co.for $14,910 ($105 per product). The stations are delivered to Better Buy over the next 6 months. After 89 stations are delivered, the contract is modified and Pronghorn promises to deliver an additional 43 products for an additional $4,300 ($100 per station). All sales are cash on delivery. Prepare the journal entry for Pronghorn for the sale of the first 89 stations. The cost of each station is $51. (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 Ofor the amounts.) Account Titles and Explanation Debit Credit Cash 9345 9345 Sales Revenue (To record sales) Cost of Goods Sold 4539 Inventory 4539 (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 Pronghorn 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)