Ivanhoe Windows manufactures and sells custom storm windows for three$-$season porches. Ivanhoe also provides installation service for the windows. The installation process does not involve changes in the windows, so this service can be performed by other vendors. Ivanhoe enters into the following contract on July $1,2025,$ with a local homeowner. The customer purchases windows for a price of $$2,580$ and chooses Ivanhoe to do the installation. Ivanhoe charges the same price for the windows irrespective of whether it does the installation or not. The customer pays Ivanhoe $$1,890($which equals the standalone selling price of the windows, which have a cost of $$1,160)$ upon delivery and the remaining balance upon installation of the windows. The windows are delivered on September $1,2025,$ Ivanhoe completes installation on October $15,2025,$ and the customer pays the balance due.

$($a$)$

Ivanhoe estimates the standalone selling price of the installation based on an estimated cost of $$675$ plus a margin of $20\%$ on cost$.$

Prepare the journal entries for Ivanhoe in $2025.($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 $0$ for the amounts. Round answer to $0$ decimal places, e$.$g$.5,125.$ List all debit entries before credit entries. Record journal entries in the order presented in the problem. Do not round intermediate calculations.$)$