Shamrock sells three grain/hay dryers to a local farmer at a total contract price of $49,400. In addition to the dryers, Shamrock 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. Shamrock signs the contract on June 20, 2020, and receives a 20% down payment from the farmer. The dryers are delivered and installed on October 1, 2020, and full payment is made to Shamrock. Prepare the journal entries for Shamrock in 2020 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 o for the amounts. Round answers to 0 decimal places, e.g. 5,275.) Date Account Titles and Explanation Debit Credit Jun. 20, 2020 Accounts Receivable 39520 Cash 9880 x Unearned Service Reve 1400 x Unearned Service Reve 3300 Unearned Sales Revenue Oct. 1, 2020 Cash 39520 39520 Accounts Receivable (To record payment received) x Unearned Sales Revenue Unearned Service Reve 2200 X Sales Revenue Service Revenue (To record sales) X Cost of Goods Sold Inventory (To record cost of goods sold) Dec 31, 2020 Unearned Service Revenue Service Revenue Shamrock sells three grain/hay dryers to a local farmer at a total contract price of $49,400. In addition to the dryers, Shamrock 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. Shamrock signs the contract on June 20, 2020, and receives a 20% down payment from the farmer. The dryers are delivered and installed on October 1, 2020, and full payment is made to Shamrock. Prepare the journal entries for Shamrock in 2020 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 o for the amounts. Round answers to 0 decimal places, e.g. 5,275.) Date Account Titles and Explanation Debit Credit Jun. 20, 2020 Accounts Receivable 39520 Cash 9880 x Unearned Service Reve 1400 x Unearned Service Reve 3300 Unearned Sales Revenue Oct. 1, 2020 Cash 39520 39520 Accounts Receivable (To record payment received) x Unearned Sales Revenue Unearned Service Reve 2200 X Sales Revenue Service Revenue (To record sales) X Cost of Goods Sold Inventory (To record cost of goods sold) Dec 31, 2020 Unearned Service Revenue Service Revenue