Oriole Windows manufactures and sells custom storm windows for three-season porches. Oriole also provides installation service for the windows. The installation process does not involve changes in the windows, so this service can be performed by other vendors. Oriole enters into the following contract on July 1, 2020, with a local homeowner. The customer purchases windows for a price of $2,280 and chooses Oriole to do the installation. Oriole charges the same price for the windows irrespective of whether it does the installation or not. The installation service is estimated to have a standalone selling price of $600. The customer pays Oriole $1,980 (which equals the standalone selling price of the windows, which have a cost of $1,150) upon delivery and the remaining balance upon installation of the windows. The windows are delivered on September 1, 2020, Oriole completes installation on October 15, 2020, and the customer pays the balance due. Prepare the journal entries for Oriole in 2020

Date	Account Titles and Explanation	Debit	Credit
	(To record contract entered into)
	(To record sales)
	(To record cost of goods sold)