Maxwell Textile Inc. manufactures shirts for Santa Fe LLC. Maxwell enters into a contract with Santa Fe on January 1, 2021 to deliver 1,000 T-shirts at $5 each evenly until October 31, 2021. However, on October 1st 2021, they agreed on modifying the contract and Maxwell to deliver additional 100 shirts for $2 each in October 2021. (Cost per shirt is $0.5 throughout year 2021 and Maxwell uses perpetual inventory costing system.) Please answer the following questions.

a. Please indicate if the modification causes a separate contract or not. Explain your reasoning for your answer.

b. Please make the necessary journal entries for the revenue to be recognized for Maxwell in October 2021.