Please answer the incorrect answers

Oriole Ranch \& Farm is a distributor of ranch and farm equipment. Its products include small tools, power equipment for trenchdigging and fencing, grain dryers, and barn winches. Most products are sold direct via its company internet site. However, given some of its specialty products, select farm implement stores carry Oriole's products. Pricing and cost information on three of Oriole's most popular products are as follows. Respond to the requirements related to the following independent revenue arrangements for Oriole Ranch \& Farm. IFRS is a constraint. Your answer is partially correct. Oriole sells three grain/hay dryers to a local farmer at a total contract price of $53,000. In addition to the dryers, Oriole provides installation, which has a stand-alone sales value of $1,260 per unit installed. The contract payment also includes a $1,080 maintenance plan for the dryers for three years after installation. Oriole signs the contract on June 20, 2023, and receives a 20% down payment from the farmer. The dryers are delivered and installed on October 1, 2023, and full payment is made to Oriole. Prepare the journal entries for Oriole in 2023 related to this arrangement as well as any adjusting journal entries at its December year end. (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 0 for the amounts. Record journal entries in the order presented in the problem. Round percentage allocations to 2 decimal places, e.g. 52.75\% and final answers to 0 decimal places, e.g. 5,275. List all debit entries before credit entries.) Unearned Revenue 14380 Service Revenue Sales Revenue (To record sales and installation revenue) Cost of Goods Sold Inventory (To record cost of goods sold) Unearned Revenue Service Revenue Date 2023 ver 31, 2023 Account Titles and Explanation Cash Unearned Revenue Cash Unearned Revenue Service Revenue Sales Revenue (To record sales and installation revenue) Cost of Goods Sold Inventory (To record cost of goods sold) Unearned Revenue Debit Credit