On April 1, 2016, Marcus Corporation sells a computer to a customer and agrees to provide technical support for the next six months. The customer pays Marcus Corporation $400 up front on April 1, 2016 and $30 per month for the next six months, with amounts billable and paid on the last day of the month (starting on April 30, 2016). Marcus Corporation sells the computer without the technical support for $500. Marcus also provides technical support services to customers on a stand-alone basis for $20 per month.

What journal entry should Marcus Corporation make on April 1, 2016? What journal entry should Marcus Corporation make on April 30, 2016?