Indigo Company sells tablet PCs combined with Internet service, which permits the tablet to connect to the Internet anywhere and set up a Wi-Fi hot spot. It offers two bundles with the following terms. 1 2 Indigo Bundle A sells a tablet with 3 years of Internet service. The price for the tablet and a 3-year Internet connection service contract is $450. The standalone selling price of the tablet is $200 (the cost to Indigo Company is $167). Indigo Company sells the Internet access service independently for an upfront payment of $300. On January 2, 2020, Indigo Company signed 90 contracts, receiving a total of $40,500 in cash. Indigo Bundle B includes the tablet and Internet service plus a service plan for the tablet PC (for any repairs or upgrades to the tablet or the Internet connections) during the 3-year contract period. That product bundle sells for $600. Indigo Company provides the 3-year tablet service plan as a separate product with a standalone selling price of $170, Indigo Company signed 180 contracts for Indigo Bundle B on July 1, 2020, receiving a total of $108,000 in cash. Prepare any journal entries to record the revenue arrangement for Indigo Bundle B on July 1, 2020, and December 31, 2020. (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. Do not round intermediate calculation. Round answers to 0 decimal places, e.g. 5,125.) Account Titles and Explanation Debit Cash Sales Revenue Unearned Service Revenue Internet Unearned Service Revenue Maintenance) (To record sales) Cost of Goods Sold Inventory (To record cost of goods sold) Unearned Service Revenue-Internet Credit 108,000 30,600 16,119 Uncarned Service Revenue Maintenance 9.134 Service Revenue 32.239 48.358 27.403 30,600 25,333