Pearl Company sells total outdoor grilling solutions, providing gas and charcoal grills, accessories, and installation services for custom patio grilling stations. Respond to the requirements related to the following independent revenue arrangements for Pearl products and services. Click here to view factor table. Pearl offers contract GM205, which is comprised of a free-standing gasgrill for small patio use plus installation to a customer's gas line for a total price $828. On a standalone basis, the grill sells for $711 (cast $431), and Pearl estimates that the standalone selling price of the installation service (based on cost-plus estimation) is $165. (The selling of the grill and the installation services should be considered two performance obligations. Pearl signed 10 GM205 contracts on April 20, 2020, and customers paid the contract price in cash The grills were delivered and installed on May 15, 2020. Prepare journal entries for Pearl for GM205 in April and May 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 for the amounts. Round answers to decimal places eg. 5.275.) Date Account Titles and Explanation Debit (To record sales) (To record cost of goods sold) eTextbook and Media List of Accounts The State of Kentucky is planning major renovations in its paris during 2020 and enters into a contract with Pearl to purchase 400 durable, easy maintenance, standard charcoal grills during 2020. The grills are priced at $210 each (with a cost of $160 each), and Pearl provides a 5% volume discount if Kentucky purchases at least 290 grills during 2020. On April 17, 2020, Pearl delivered and received payment for 270 grills. Based on prior experience with the State of Kentucky renovation projects, the delivery of this many grills makes it certain that Kentucky will meet the discount threshold. Prepare the journal entries for Pearl for grills sold on April 17, 2020. Assume the company records sales transaction net. (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.) Account Titles and Explanation Debit Credit (To record sales) (To record cost of goods sold) e Textbook and Media List of Accounts