Sage Windows manufactures and sells custom storm windows for three-season porches. Sage 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. Sage enters into the following contract on July 1, 2017, with a local homeowner. The customer purchases windows for a price of $2,420 and chooses Sage to do the installation. Sage charges the same price for the windows irrespective of whether it does the installation or not. The customer pays Sage $1,960 (which equals the standalone selling price of the windows, which have a cost of $1,120) upon delivery and the remaining balance upon installation of the windows. The windows are delivered on September 1, 2017, Sage completes installation on October 15, 2017, and the customer pays the balance due. Sage estimates the standalone selling price of the installation based on an estimated cost of $400 plus a margin of 10% on cost. Prepare the journal entries for Sage in 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 answer to 0 decimal places, e.g. 5,125.) Account Titles and Explanation Debit Credit Date Jul. 1, 2017 No Entry No Entryl No Entry Sep. 1, 2017 Cash 1,960 Accounts Receivable 460 Unearned Service Revenue Sales Revenue (To record sales) (To record sales) Cost of Goods Sold 1,120 Inventory 120 (To record cost of goods sold) Oct. 15, 2017 Cash 460 Unearned Service Revenue Service Revenue Accounts Receivable (To record payment received) SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT Given uncertainty of finding skilled labor, Sage is unable to develop a reliable estimate for the standalone selling price of the installation. Prepare the journal entries for Sage in 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 o for the amounts.) Prepare the journal entries for Sage in 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 o for the amounts.) Account Titles and Explanation Debit Credit Date Sep. 1, 2017 (To record sales) (To record cost of goods sold) Oct. 15, 2017 (To record payment received)