Sandhill Windows manufactures and sells custom storm windows for enclosed porches. Sandhill also provides installation service for the windows. The installation process does not involve changes in the windows, so this service can be provided by other vendors. Sandhill enters into the following contract on June 1, 2026, with a local homeowner. The customer purchases windows for a price of $4,600 and chooses Sandhill to do the installation. Sandhill charges the same price for the windows irrespective of whether it does the installation or not. The price of the installation service is estimated to have a fair value of $1,200. The customer pays Sandhill $4,300 (which equals the fair value of the windows, which have a cost of $2,400 ) upon delivery and the remaining balance upon installation of the windows. The windows are delivered on August 1, 2026, Sandhill completes installation on September 15, 2026, and the customer pays the balance due. (a) What entry, if any, will be recorded on June 1, 2026? (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)