Sheridan Windows manufactures and sells custom storm windows for three-season porches. Sheridan also provides installation service for the windows. The installation process does not involve changes in the windows, so this service can be performed by other vendors. Sheridan enters into the following contract on July 1, 2025, with a local homeowner. The customer purchases windows for a price of $2,400 and chooses Sheridan to do the installation. Sheridan charges the same price for the windows irrespective of whether it does the installation or not. The customer pays Sheridan $2,132 (which equals the standalone selling price of the windows, which have a cost of $1,050) upon delivery and the remaining balance upon installation the windows. The windows are delivered on September 1, 2025, Sheridan completes installation on October 15, 2025, and the customer pays the balance due. Given uncertainty of finding skilled labor, Sheridan is unable to develop a reliable estimate for the standalone selling price of the installation. Prepare the journal entries for Sheridan in 2025. (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. 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: (To record sales) (To record cost of goods sold) Debit Credil