Only the Part " Repeat the requirement for Part A....."

Flounder Company sells tablet PCs combined with Internet service, which permits the tablet to connect to the Internet anywhere and set up a Wi-Fi hot spot. It offers two bundles with the following terms. 1. Flounder 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 $469. The standalone selling price of the tablet is $230 (the cost to Flounder Company is $157). Flounder Company sells the Internet access service independently for an upfront payment of $292. On January 2, 2020, Flounder Company signed 100 contracts, receiving a total of $46,900 in cash. Flounder Bundle B includes the tablet and Internet service plus a service plan for the tablet PC (for any repairs or upgrades to the tablet or the Internet connections) during the 3-year contract period. That product bundle sells for $574. Flounder Company provides the 3-year tablet service plan as a separate product with a standalone selling price of $145. Flounder Company signed 220 contracts for Flounder Bundle B on July 1, 2020, receiving a total of $126,280 in cash. at 2. (a) Prepare any journal entries to record the revenue arrangement for Flounder Bundle A on January 2, 2020, and December 31, 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 O for the amounts. Round answers to decimal places, e.g. 5,125.) Repeat the requirements for part (a), assuming that Flounder Company has no reliable data with which to estimate the standalone selling price for the Internet service. (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 for the amounts. Round answers to decimal places, eg. 5,125.) te Debit Credit Account Titles and Explanation Cash 120 46900 Sales Revenue 16399.33 Unearned Service Revenue - Internet 30500.67 (To record sales) Cost of Goods Sold 15700 Inventory 15700 (To record cost of goods sold) Unearned Service Revenue - Internet 2020 9300 Service Revenue 9300