P$17\mathrm{.}1($ LO$\_(2),3)($Allocate Transaction Price, Upfront Fees$)$ Blossom Tailors 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. Tablet 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 $$506.$ The standalone selling price of the tablet is $$234.($the cost to Blossom Tailors is $$167).$ Blossom Tailors sells the Internet access service independently for an upfront payment of $$324.$ On January $2,2025,$ Blossom Tailors signed $90$ contracts, receiving a total of $$45,540$ in cash. Blossom Bundle B includes the tablet and Internet service plus a service plan for the tablet PC $($for any repairs or upgrades to the tablet or the Internet connections during the $3-$year contract period. That product bundle sells for $$612.$ Blossom Tailors provides the $3-$year tablet service plan as a separate product with a standalone selling price of $$155.$ Blossom Tailors signed $180$ contracts for Blossom Bundle B ON jULY $1,2025,$ receiving a total of $$110,160$ in cash. a$.$ Prepare any journal entries to record the revenue arrangement for Tablet Bundle A on January $2,2025,$ and December $31,2025.$ b$.$ Prepare any journal entries to record the revenue arrangement for Tablet Bundle B on July $1,2025,$ and December $31,2025.$ c$.$ Repeat the requirements for part $($a$),$ assuming that Tablet Tailors has no reliable data with which to estimate the stand selling price for the Internet service.