On January 1, 2020, Carly Fashions Inc. enters into a contract with a regional retail company to provide 500 blouses for $20,000 over the next 10 months. On September 1, 2020, after 400 of the blouses had been delivered (50 blouses per month), the contract is modified.

Assume instead that the contract is modified on September 1 to alter the price of the additional 100 blouses to $35 per blouse, which is the stand-alone selling price on October 1, 2020. Assume the blouses are delivered evenly on September 1 and October 1, 2020. Prepare the journal entries for September and October to record this contract modification for September 1 and October 1.