Stellar 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 $744. On a standalone basis, the grill sells for $647 (cost $458), and Stellar estimates that the standalone selling price of the installation service (based on cost-plus estimation) is $143. (The selling of the grill and the installation services should be considered two performance obligations.) Stellar 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 Stellar 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 O decimal places, e.g. 5,275.) Date Account Titles and Explanation Apr. 20, 2020 Cash Unearned Sales Revenue Unearned Service Revenue May 15, 2020 Unearned Service Revenue Unearned Sales Revenue Service Revenue Sales Revenue (To record sales) May 15, 2020 Cost of Goods Sold Inventory (To record cost of goods sold) Debit Cred