Sandhill sells three grain$/$hay dryers to a local farmer at a total contract price of $$46,000.$ In addition to the dryers, Sandhill provides installation, which has a standalone selling price of $$1,100$ per unit installed. The contract payment also includes a $$1,100$ maintenance plan for the dryers for $3$ years after installation. Sandhill signs the contract on June $20,2025,$ and receives a $20\%$ down payment from the farmer. The dryers are delivered and installed on October $1,2025,$ and full payment is made to Sandhill. Prepare the journal entries for Sandhill in $2025$ related to this arrangement. $($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 $0$ decimal places, e$.$g$.5,275.$ List all debit entries before credit entries. Record journal entries in the order presented in the problem. Do not round intermediate calculations.$)$

Date

Account Titles and Explanation

Debit

Credit