Respond to the requirements related to the following independent revenue arrangements for BBQ Master products and services. Assume that BBQ Master follows IFRS.

a. BBQ Master offers contract BM205, which consists of a free-standing gas barbecue for small patio use plus installation to a customer's gas line for a total price of $800. On a stand-alone basis, the barbecue sells for $700 (cost $425), and BBQ Master estimates that the fair value of the installation service (based on cost-plus estimation) is $150. BBQ Master signed 10 BM205 contracts on April 20, 2020, and customers paid the contract price in cash. The barbecues were delivered and installed on May 15, 2020. Prepare journal entries for BBQ Master for BM205 in April and May 2020. Show all dates and calculations.

b. The province of Ontario is planning major renovations in its parks during 2020 and enters into a contract with BBQ Master to purchase 400 durable, easy-maintenance, standard charcoal barbecues during 2020. The barbecues are priced at $200 each (with a cost of $160 each), and BBQ Master provides a 6% volume discount if Ontario purchases at least 300 grills during 2020. BBQ Master delivers and receives payment for 280 barbecues on April 17, 2020. Based on prior experience with province of Ontario renovation projects, the delivery of this many barbecues makes it certain that Ontario will meet the volume discount threshold. Prepare the journal entries for BBQ Master for barbecues sold on April 17, 2020, including any volume discounts. Show all calculations.

c. On October 1, 2020, BBQ Master sold one of its super deluxe combination gas/charcoal barbecues to a local builder. The builder plans to install it in one of its Parade of Homes houses. BBQ Master accepted a three-year, zero-interest-bearing note with a face amount of $5,324. The barbecue has an inventory cost of $2,700. An interest rate of 10% is an appropriate market rate of interest for this customer. Prepare the journal entries on October 1, 2020, and December 31, 2020. Show all calculations.