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 contract on July 1, 2020, with a local homeowner. The customer purchases windows for a price of $2,400 and chooses Pearl to do the installation. Pearl 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 $610. The customer pays Pearl $2,080 (which equals the standalone selling price of the windows, which have a cost of $1,050) upon delivery and the remaining balance upon installation of the windows. The windows are delivered on September 1, 2020, Pearl completes installation on October 15, 2020, and the customer pays the balance due. Prepare the journal entries for Pearl in 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 answer to decimal places, eg. 5,125.) Date Account Titles and Explanation Debit Credit 2020 No Entry 0 No Entry 0 (To record contract entered into) 1.2020 Cash 2080 Accounts Receivable 320 Sales Revenue 1790 Unearned Service Revenue 544 (To record sales) (To record contract entered into) 1. 2020 Cash 2080 Accounts Receivable 320 Sales Revenue 1790 Unearned Service Revenue 544 (To record sales) JIN DI JUNI Cost of Goods Sold 1050 Inventory 1050 (To record cost of goods sold) 15.2020 Cash 320 Unearned Service Revenue 1790 Service Revenue 1790 Accounts Receivable 320