Splish Inc. sells storage structures of various sizes to homeowners and businesses.

a) Splish offers building R400, mainly to homeowners. Splish will also install the building for the customer. The price for Splish to deliver and install an R400 is $5,300. On a standalone basis, the building sells for $5,100 (cost $3,600), and Splish estimates that the standalone selling price of the installation service (based on cost-plus estimation) is $500. (The selling of the building and the installation services are considered two performance obligations.) Splish signed 17 contracts to deliver and install R400s on April 5, 2017. Customers paid the contract price in cash. The buildings were delivered and installed during May 2017. Prepare journal entries for Splish for R400 in April and May 2017.

b) In June 2017, a single commercial customer orders 50 M612 storage units, priced at $10,000 each (with a cost per unit of $7,100). Splish provides customers ordering more than 20 M612 units during a 12-month period a 4% volume discount on their entire order. On July 19, 2017, Splish delivered all 50 M612 units. Store-It received payments for the units on August 5,2017. Prepare the journal entries for Store-It on July 19, 2017 and August 5, 2017. Assume the company records sales transaction net.

c) On September 1, 2017, Splish sold one of its storage units designed to be safe for hazardous materials to a manufacturer. Store-11 accepted a 4-year, zero-interest-bearing note with face amount of $88,929. The storage unit has an inventory cost of $34,000. An interest rate of 9% is an appropriate market rate of interest for this customer. Prepare the journal entries on September 1, 2017, and December 31, 2017.

please provide clear guidance on the calculations being performed as well