Red Hot offers contract FP$100$ which is comprised of a free$-$standing outdoor firepit plus installation to a homeowner$$s gas line for a total price of $$700.$ On a standalone basis, the firepit sells for $$600($cost $$400),$ and Red Hot estimates that the fair value of the installation service $($based on cost$-$plus estimation$)$ is $$200.$ Red Hot signed $25$ FP$100$ contracts on September $30,2023,$ and customers paid the contract price in cash. The firepits were delivered and installed on October $15,2023.$ Prepare journal entries for Red Hot for $25$ FP$100$ contracts in September AND October $2023.$ Journal entry descriptions are not required. YOU MUST SHOW THE DETAIL OF ALL CALCULATIONS.

$($b$)$ Red Hot sells its industrial sized firepits to local hotels. Each industrial sized firepit is sold for $$3,200($cost $$1,900)$ on credit with terms $2/20,$ net$/60.$ Prepare the journal entries for the sale of $1$ industrial sized firepit on November $1,2023,$ AND upon payment, assuming the hotel customer paid on November $30,2023.$ Assume the company records sales net. Journal entry descriptions are not required. YOU MUST SHOW THE DETAIL OF ALL CALCULATIONS.