Problem 18-1 a Wi-Fi hot spot. It offers two bundles with the following terms. 1. Oriole Bundle A sells a tablet with 3 years of Internet service. The price for the tablet and a 3-year Internet connection service Company sells tablet PCs combined with Internet service, which permits the tablet to connect to the Internet anywhere and set up contract is $534. The standalone selling price of the tablet is $266 (the cost to Oriole Company is $187). Oriole Company sells the Internet access service independently for an upfront payment of $322. On January 2, 2017, Oriole Company signed 100 contracts, receiving a total of $53,400 in cash. 2. Oriole 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 $631. Oriole Company provides the 3-year tablet service plan as a separate product with a standalone selling price of $150. Oriole Company signed 190 contracts for Oriole Bundle B on July 1, 2017, receiving a total of $119,890 in cash. Your answer is partially correct. Try again. Prepare any journal entries to record the revenue arrangement for Oriole Bundle A on January 2, 2017, and December 31, 2017 (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. Round answers to o decimal places, e.g 5,125.) Assignment technical frame count Titles and Explanation Debit Credit Jan. 2, 2017 Cash 53,400 Unearned Service Revenue Internet Sales Revenue 24157