Ivanhoe Tailors 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. Ivanhoe 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 $520. The standalone selling price of the tablet is $238 (the cost to Ivanhoe Tailors is $170). Ivanhoe Tailors sells the Internet access service independently for an upfront payment of $328. On January 2, 2025, Ivanhoe Tailors signed 90 contracts, receiving a total of $46,800 in cash. Ivanhoe 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 $624. Ivanhoe Tailors provides the 3-year tablet service plan as a separate product with a standalone selling price of $157. Ivanhoe Tailors signed 210 contracts for Ivanhoe Bundle B on July 1, 2025, receiving a total of $131,040 in cash. (a) Prepare any journal entries to record the revenue arrangement for Ivanhoe Bundle A on January 2, 2025, and December 31, 2025. (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. Round answers to O decimal places, e.g. 5,125. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation ,2025 2025 (To record sales) 31, 2025 (To record cost of goods sold) Debit C