Oriole Ltd, sells boods that cost 320,000 to Ricard Compsery for f412,000 on January? 2.2022. The sales price inchudes an installation fee, which has astandalone selling price of f41,400. The standalone sellire peice of the goods is 2375,500 . The installation is considered a separate performance obligation and is expected to take 6 months to coenplete. (a) Prepare the journal entries (If arry) to record the sale on January 2,2072. (Crevit occeunt titles are gusomaticallyindented when amount is entered Do not indent manuolly. If no entry is required, select "No entry" for the dccount tieles and enter Ofor the amounts) (b) Oriole prepares an income statement for the first quarter of 2022, ending on March 31,2022 (installation was completed on June 18, 2022). How much revenue shouid Oriole recognize related to its sale to Ricard