Sandhill Compary sells goods that cost $442,500 to Clinton Company for $669,000 on January 2,2025 on account. The sales price includes an installation fee, which is valued at $63,000. The fair value of the goods is $606,000. The installation is considered a separate performance obligation and is expected to take 6 months to complete. (a) Prepare the joumal entries (f any) to record the sale on January 2, 2025, 0ist aff debit entries hefore credit entries, Credit account titles ere automatically indented when the aeount is entered. Do not indent manually, V mo entry is required, select 'We Fetry" for the acceumt titles and enter O for the anounts.) Current Attempt in Progrew Sinland Window manufactures and seils custom storm whidows for threeseason porcher. Suntand alio provides instafation service for the windown. The instalation procees does not involve changet in the windows, so this service can bo performed by other vendors. Sunland enters into the followine contract on July 1,2025, with a local homeower. The cuntomer purchuses windows for a price of $2.290 ind choois Surland to do the imstaliation Sentand charges the same priae for the windows irreignctive of whether it does the instaliation ar not. The customer poys 5 unland \$2,016 (which equals the standalone seling price of the windows, whikh bwe a cost af 51,150 ison delivery and the remainirg balance upon intallation of the windows. The windows are delivered on September 1. 2025. Sunband completes installation on October 15, 2025, and the customer pars the balance due. (a) Sunland estimates the standalone seting price of the initallation bued on an estinated cost of $420 plus a marzin of 20 en cost. the onount is eatereit. De net indent mesually. If no eatry is required, velect "Mo entry" for the debl entries before credit entries. Recond journal entries in the order prevented in the prablent. Do not reved intermediate calculations.) Account nites and Explanation Deblt Cn (Ta recond sales) : (To record ceat of goods sold) eTentenok and Media Listet Accounts Savturiater Attempts: 0 of 6 uned Sebmit Anwes (it)