Sarasota offers contract GM205, which is comprised of a free-standing gas grill for small patio use plus installation to a customer's gas line for a total price $849. On a standalone basis, the grill sells for $763 (cost $456), and Sarasota estimates that the standalone selling price of the installation service (based on cost-plus estimation) is $139. (The selling of the grill and the installation services should be considered two performance obligations.) Sarasota signed 10 GM205 contracts on April 20, 2020, and customers paid the contract price in cash. The grills were delivered and installed on May 15, 2020. Prepare journal entries for Sarasota for GM205 in April and May 2020. (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. Round answers to 0 decimal places, e.g. 5,275.) Debit Cre Date Apr. 20, 2020 Account Titles and Explanation Cash 12735 Unearned Service Revenue Unearned Service Revenue May 15, 2020 Unearned Service Revenue 1962 Unearned Service Revenue 10773 Service Revenue Service Revenue (To record sales) Cost of Goods Sold May 15, 2020 6840 Inventory (To record cost of goods sold)