On August 10, 2020, Grouper sells 15 mini-trenchers to a farm co-op in western Minnesota on account. Grouper provides a 4% volume discount on the mini-trenchers if the co-op has a 15% increase in purchases from Grouper compared to the prior year. Given the slowdown in the farm economy, sales to the co-op have been flat, and it is highly unlikely that the benchmark will be met. Prepare the journal entry for Grouper on August 10, 2020. (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.)

Grouper sells three grain/hay dryers to a local farmer at a total contract price of $45,400. In addition to the dryers, Grouper provides installation, which has a standalone selling price of $1,100 per unit installed. The contract payment also includes a $1,200 maintenance plan for the dryers for 3 years after installation. Grouper signs the contract on June 20, 2020, and receives a 20% down payment from the farmer. The dryers are delivered and installed on October 1, 2020, and full payment is made to Grouper. Prepare the journal entries for Grouper in 2020 related to this arrangement. (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 answers to 0 decimal places, e.g. 5,275.)

On April 25, 2020, Grouper ships 110 augers to Farm Depot, a farm supply dealer in Nebraska, on consignment. By June 30, 2020, Farm Depot has sold 50 of the consigned augers at the listed price of $1,300 per unit. Farm Depot notifies Grouper of the sales, retains a 10% commission, and remits the cash due Grouper. Prepare the journal entries for Grouper and Farm Depot for the consignment arrangement. (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.)