SoccerHawk Merchandise Inc. enters into a 6-month contract to sell soccer balls to City Soccer. The contract contains the following price scale:

Sales Volume Price per Soccer Ball

First 300 soccer balls sold $22

Next 200 soccer balls sold 19

Next 250 soccer balls sold 17

Additional soccer balls sold 15

On the date the contract is signed, SoccerHawk estimates based on past experience that there is a 20% chance it will sell 450 soccer balls, a 45% chance it will sell 600 soccer balls, and a 35% chance it will sell 800 soccer balls.

The company sells the following soccer balls during the 6-month contract:

Number of Soccer Balls

Month 1: 155

Month 2: 60

Month 3: 125

Month 4: 75

Month 5: 85

Month 6: 60

Total sales 560 balls

Required:

Prepare the journal entries for SoccerHawk assuming that City Soccer pays the amount due at the end of each month based on the sales to date.

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The transaction price is $19.97

balls to be sold is 640

(.2*450+.45*600+.35*800)

total estimated considerations should be $12,780

(300*22+200*19+140*17)

I mostly just need Month 6 of the journal entry for sales revenue and unearned revenue.

The answer that I got was wrong from subtracting total estimated considerations from the sum of the first 5 months of sales revenues.

merely multiplying 60*19.97 also did not yield the correct sales revenue. Help? Thoughts? Thanks!