Pearl Windows manufactures and sells custom storm windows for three-season porches. Pearl 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. Pearl enters into the following non-cancellable contract on July 1, 2017, with a local homeowner. The customer purchases windows for a price of $5,600 and chooses Pearl to do the installation. Pearl charges the same price for the windows regardless of whether it does the installation or not. The customer pays Pearl $4,200 (which equals the fair value of the windows, which have a cost of $1,000) upon delivery and the remaining balance upon installation of the windows. The windows are delivered on September 1, 2017, Pearl completes installation on October 15, 2017, and the customer pays the balance due are the journal entries or Pearl in 2017 assuming Pearl estimates the stand-alone value o the installation based on an estimated cost o $1,400 plus a margin of 20% on cost. Credit account titles 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. Do not round intermediate calculations. Round answers to 0 decimal places, e.g. 5,275.) Date Account Titles and Explanation Debit Credit July 1, 2017 No Entry No Entry September 1, 2017 Accounts Receivable 5600 Sales Revenue 4000 Unearned Revenue-Installation 1600 To record delivery of windows.) September 1, 2017 Cost of Goods Sold 1000 Inventory 1000 To record cost of goods sold.) October 15, 2017 Unearned Revenue-Installation 3000 Service Revenue Accounts Receivable 1400