Larkspur Company sells tablet PCs bundled with Internet service, allowing the tablet to connect to the Internet anywhere and set up a Wi-Fi hotspot. It offers two packages with the following terms.

1.		Larkspur 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 $505. The tablet's stand-alone retail price is $263 (cost to Larkspur Company is $160). Internet access service is sold separately by Larkspur Company for an initial payment of $296. On January 2, 2017, the Larkspur Company signed 100 contracts, receiving a total of $50,500 in cash.
2.		Larkspur Bundle B includes the tablet and Internet service plus a service plan for the tablet (for any repairs or upgrades to the tablet or Internet connections) during the 3-year contract period. That bundle of products sells for $607. Larkspur Company offers the 3-year tablet service plan as a separate product with a separate retail price of $145. Larkspur Company signed 190 contracts for Larkspur Bundle B on July 1, 2017, receiving a total of $115,330 in cash. Prepare any journal entries to record the revenue agreement for Larkspur Bundle B on July 1, 2017 and December 31, 2017.