Sunland 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 $796. On a standalone basis, the grill sells for $693 (cost $407), and Sunland estimates that the standalone selling price of the installation service (based on cost-plus estimation) is $151. (The selling of the grill and the installation services should be considered two performance obligations.) Sunland 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 Sunland for GM205 in April and May 2020.

i typed the entire question. for the journal entries there are 3 blanks for the first one, then 3 more to record sales, then 2 more to record cost of goods sold

Surland Company is total outdoor prin lution providing out and arcoal, accessories, and instalation service for custom bate prilling stations Respond to the regurements related to the towing rent reventarrangements for Santand products and services Click here to vien factor Sonland offers contra CMOS, which comprised of Seestanding or small pie station to customer's gettine for at no one is the online for $60 (conto mates that the one the need on CO-s estimation) SISE (eeling of the grand the autores suite de performance congue Sund 10 GMOs contract on April 20, 2020, and ontomes de contin ce in ceed Whitled on May 15, 2000. for Swan for GHOSH Arty 2000. (Credit account tities are automatically indented when the amount is entor. Do not indent manually. If entry wired and "No anity for the counter and inter for the amounts Hound answers to decimal places 5,275) De Moon Cri 1 Code Future Value of 1 (Future Value of a Single Sum) FVFei = (1+)" ( (n) Periods 28 2A% 3% 4% 5% 6% 1.02000 1.02500 1.03000 1.04000 105000 1.06000 1.04040 1.05063 1.06090 1.06 160 1.10250 1.12360 1.06121 1.07669 1.09273 1.12486 1.15763 119102 1.06243 1.10361 1.12551 1.16966 12161 126246 1.10406 1.13141 1.15927 1.21665 1.2726 133823 - 2345 7 9 10 1.12616 1.14669 1.17166 1.19609 121899 1.15969 1.16669 1.21640 1.24686 128006 1.19405 1.22967 1.26677 1.30477 1.34392 126532 131593 13665 1.42331 1.48024 1.34010 1.40710 1.47746 1.55133 12869 1.418652 1.50963 1.59985 168946 1.79065 12437 1.26B24 1.29361 1.31946 134567 1.31209 1.34469 1.3751 1.41297 1.44630 1.38423 1.42576 1.4663 1.51259 1.55797 1.53945 1.60 13 1.66607 17316 1.80094 1.71034 1.79586 1.88565 1.97993 2007693 1.89630 201220 2.19293 226090 239656 1.3727 1.40024 1.42626 145681 1.48595 1.4451 1.52162 155966 1.59865 1.63662 1.60471 1.65266 170243 1.75351 1,80611 187296 194790 202562 2.10665 2.1912 2.18287 229202 2.40662 252695 2.65300 2.54035 2.9277 2.65434 3.02560 320714 21 22 HR BT88 1.51567 1.54596 1.57666 1.60644 1,6406] 1.67958 1.72157 1.76461 1.80673 165394 1.B6C20 1.91610 197359 2.03279 2. 09376 22787 236992 2.46472 256230 2.66564 276596 292526 307152 3.22510 3.36.35 3.39956 3.60354 361975 4.04993 4.291 1.67342 1 FOOD 14102 17754 1 81136 190029 94 PG 199650 2.04641 209757 21565 2.22129 226793 2.35657 2.42726 2724 2007 2999 70 3.13665 324340 9.5556 3.73346 392013 4.11614 4.32194 4.54998 482205 5.11160 5.41639 54349 31 32 1.64759 1454 1920 196066 199960 2.15001 22076 2.255 231532 2.3321 250008 257506 2. 65204 2.79191 28136 337919 9.50806 3.64 379492 94609 4.53BD- 4. 76494 5.00319 5.25305 651602 60610 6.45399 6.84059 7.2513 66609 26 2009 2006 2.1230 2.16474 2 20 DPS4 243254 24926 2555EE 261967 2 PBS) 292 2,98522 304B 3.1703 326204 102363 4 26809 4.4381 46166 102 5.12 6.00 141 ,3 54 E. 0475 e3999 8.14 25 B63EOS 9.15425 D251 102652 AD (n) Periods B% 1.EOECD) 1 BEAD 1 25|| 99s CECO 1810 2.5L 10% 1. OOOO 121000 1231CD 118 1.1 OOO 123210 | 36 /63 12 1.1 LOG 1.25440 1 D-SL 15% 11 SUND 1.32250 152CEB 1. 3 6% 1.06000 1.16640 125971 1.36049 1.46933 9% 1.09000 1.16610 129503 1.41158 1.53662 (n) Periods 1 2 10% 1.10000 1.21000 1.33100 1.46410 1.61051 11% 1.11000 1.23210 1.36763 1.51607 1.66506 12% 112000 1.25440 1.40493 1.57352 1.76234 15% 115000 1.32250 1.52086 174901 201136 Un A to Na 6 1.56697 1.71362 1.85093 1.99900 2.15692 1.67710 162604 1.99256 2.17169 236736 177156 194872 2.14359 2.35796 259374 1.87041 2.07616 2.30454 2.55603 2.83942 1.97382 2.21066 2.47596 277308 3.10666 201306 2.66002 3.05902 351796 4.04556 7 9 10 2.33164 2.51617 271962 2.93719 3.17217 2.56043 281267 3.06561 3.34173 3.64246 2.65312 3.13643 345227 13.79750 4.17725 3.15176 3.49845 3.86326 4.31044 4.78459 3.47655 3.89596 4.36349 4. 6711 5.47357 4.65239 5.35025 6.15279 7.07571 .13706 H295 3.42594 370002 3.99602 4.31570 4.66096 397031 4.32763 4.71712 5.1416 5.60441 4.59497 5.05447 5.55992 6.11591 6.72750 5.31089 5.89509 6.54355 726334 8.06231 6.13039 6.86604 768997 661276 964629 9.35762 10.76126 12.37545 14.23177 16.36654 16 17 1 19 20 5.003e 5.43664 567146 634118 6.B4847 6.1081 6.65660 T25787 7.91106 6.6230B 7.40025 814028 6.95430 9.94973 10 83471 694917 993357 11.02627 12.23916 13.58546 10.0365 12.10031 13.55235 15.17663 17.00000 16.82152 21.64475 24.89146 26.62518 3291995 21 22 23 24 25 739635 7.9606 2711 9.31727 1006266 9.39916 10.2450 11.16714 12.1721 13.28768 11.9181 13.10999 14.42099 1506309 17.44940 15.0796 16.73665 16.57990 20 62369 299230 19.04007 2132496 2398387 26.74993 29.95992 3785600 49.53532 50.06561 57.57545 6.21177 26 27 26 29 90 10.86767 11730 267BD5 19.60013 14.7DA94 14.4617 15.76333 17.19203 197264] 20.41397 19.19434 21 11378 23.22515 25.54767 2010244 25.41045 220560 31.30621 34.75212 38.5486 3.55511 37.58173 2 09153 47.14262 5279962 76.14354 87.56507 100.899) 115.80480 133.17552 31 22 30 34 05 36 15.5DB1F 172463 1962524 20 || 530 2372452 2225129 24 26384 2643DAL H1996 140942 30.91268 34 0395 37 404 234 41 || 44 7 452b12 42.81808 47 52007 52.74616 SE B5024 55.DUOW 59.13587 66.23184 4.17966 0.08122 9..08097 118185 16.1249 2002 54322 202.024D 26Y DE 155 9 19 40 PVF., = (1+ Present Value of 1 (Present Value of a Single Sum) = (1+1)*" 119 (n) Periods 2% 2892% 4% 5% 6% 1 98039 97561 97087 96154 95238 94340 96117 .95181 .94260 92456 90703 89000 94232 92860 91514 .88900 86384 83962 4 92385 90595 88849 .85480 .82270 .79209 5 90573 88385 .86261 82193 .78353 .74726 3% UNA GN ONO .88797 87056 85349 83676 82035 .86230 84127 82075 80073 .78120 83748 .81309 .78941 .76642 .74409 .79031 .75992 .73069 .70259 .67556 .74622 .71068 .67684 64461 61391 170496 .66506 .62741 59190 55839 9 10 11 12 13 14 15 .80426 78849 77303 .75788 -74301 .76214 .74356 .72542 .70773 69047 .72242 70138 .68095 66112 .64186 .64958 62460 .60057 57748 55526 58468 55684 53032 50507 48102 52679 49697 46884 44230 .41727 16 17 18 19 20 .72845 .71416 .70016 .68643 67297 67362 65720 64117 62553 61027 62317 .60502 58739 57029 55368 53391 51337 49363 47464 45639 45811 43630 41552 39573 37689 39365 37136 35034 33051 31180 21 22 23 24 25 65978 .64684 .63416 62172 .60953 59539 58086 56670 55288 53939 53755 52189 50669 49193 47761 43883 42196 40573 39012 37512 35894 34185 32557 31007 29530 29416 27751 26180 24698 23300 26 27 28 29 30 59758 58586 57437 .56311 55207 52623 51340 50088 .48866 47674 46369 45019 43708 42435 41199 36069 34682 33348 32065 30832 28124 26785 25509 24295 23138 21981 20737 .19563 .18456 17411 31 32 33 34 35 54125 53063 52023 51003 50003 46511 45377 44270 43191 42137 39999 38834 37703 36604 35538 29646 28506 27409 26355 25342 22036 20987 19987 19036 1812 .16425 .15496 .14619 13791 .13011 38 37 38 39 40 49022 48061 47119 46195 45289 41109 40107 39128 38174 37243 34503 33498 32523 31575 30656 24367 23430 22529 21662 20829 17266 16444 15661 14915 14205 12274 .11579 10924 10306 09722 8% 92593 85734 .79383 .73503 .68058 9% .91743 84168 .77218 .70843 64993 10% .90909 .82645 .75132 68301 .62092 11% .90090 81162 .73119 .65873 59345 12% .89286 .79719 .71178 .63552 56743 15% 86957 .75614 .65752 .57175 49718 (n) Periods 1 2 3 4 5 .63017 58349 .54027 .50025 46319 .59627 .54703 50187 46043 42241 .56447 51316 46651 42410 38554 53464 .48166 43393 39092 .35218 50663 45235 40388 36061 32197 43233 37594 32690 .28426 24719 6 7 8 9 10 42888 39711 36770 34046 31524 .38753 .35554 .32618 29925 27454 35049 31863 .28966 26333 23939 31728 28584 25751 23199 .20900 28748 25668 22917 20462 .18270 21494 18691 16253 14133 .12289 11 12 13 14 15 29189 27027 25025 23171 21455 25187 23107 21199 .19449 .17843 21763 19785 .17986 .16351 14864 .18829 16963 .15282 .13768 .12403 16312 14564 13004 11611 10367 10687 .09293 .08081 07027 06110 16 17 18 19 20 .19866 .18394 .17032 .15770 .14602 16370 .15018 .13778 12641 11597 .13513 .12285 .11168 10153 09230 11174 10067 09069 08170 .07361 09256 08264 07379 06588 05882 05313 04620 04017 03493 .03038 21 22 23 24 25 .13520 .12519 11591 10733 09938 .10639 09761 08955 08216 .07537 .08391 07628 06934 06304 05731 .06631 .05974 .05382 04849 .04368 05252 04689 04187 .03738 .03338 .02642 .02297 01997 .01737 01510 26 27 28 29 30 09202 08520 07889 07305 .06763 .06915 06344 05820 05340 04899 05210 04736 04306 03914 03558 03935 03545 03194 02878 02592 02980 02661 02376 02121 01894 01313 01142 00993 00864 .00751 31 32 33 34 35 06262 05799 05369 04971 04603 04494 04123 .03783 03470 .03184 03235 02941 .02674 02430 02210 02335 02104 01896 01708 01538 01691 01510 01348 01204 01075 0065 00568 .00494 00429 00373 36 37 38 39 40 ( (n) Periods Future Value of an Ordinary Annuity of 1 (1+A"-| FVF-O Anal = 2. 25% 3% 4% 5% 1.00000 1.00000 1.00000 1.00000 1,00000 2.02000 202500 2.03000 2.04000 2.05000 306040 3.07563 3.09090 3.12160 3.15250 4.12161 4.16252 4.16363 4.24646 4.31013 520404 5.24633 5.30914 5.41602 5.52563 -- -- % 1.00000 206000 3.16360 4.37462 5.63709 6.30612 7.43426 6.58297 9.75463 10.94972 6.30774 7.54743 6.73612 9.95452 11.20336 6.46641 766246 ,9204 10.15911 11.46338 6.63296 7.6929 921423 10.56260 12.00611 6.0191 6.14201 9.54911 11.02656 12.57789 6.97532 6.39304 9.69747 11.49132 13.16079 12.172 13.41209 14,66033 15.97394 17 29342 12.4347 13.79945 15.14044 1651895 17.93193 12.0760 14.19203 15.61779 17.06632 16.59991 13.48634 15.025] 16.62664 129191 20.02369 14.20679 15.91713 17.71298 19.59663 21.57856 14.97164 16.66994 16.68214 21.05 567 227597 16.63929 20.01 207 21.1231 2.64046 24 29737 19.36022 20.66473 22 38635 3.04601 25.5446 0.15686 21.7615 .41444 25.11667 26.67037 21.82453 23.69751 25.64541 2767123 29.77BOB 23.65749 25.84037 28 13236 30.53900 3,06595 2567253 28.2128 30 90565 30.7999 36.76559 byBag =QB4bb2b% 5.7332 27 29696 20.84496 30.42186 32.03030 27.16327 2.6266 30,56443 32 34904 34.15776 28.67649 30.53676 32.45286 34.42647 36 49926 31.96920 36.24797 36.61YH9 9,0620 41.64591 35.71925 39 5052] 41 43046 4,50200 7.72710 39.99273 43.39229 46.995 50 61556 54.96451 39 600 36 34432 37 06121 36.79223 36.01]71 37 9120G 39.85980 41 5600 43.90270 2010 5530 40 7000-31 42.93092 45.21665 57542 4031174 47.06421 49.96758 296629 56.06494 51.11 3445 54.6913 58.40258 .32271 8.423065 59.15636 70577 68.52611 TO. 6900 908619 4237944 4.22700 46 111br 09380 49.90446 46.00027 46 15626 50 35403 52.61290 640202 || 0 00268 52 50276 55.07TB-4 BY / 13018 0.46206 59 32894 20147 6.20963 6.85791 73.65222 70 76079 75 29 006977 95.06696 90.32031 | 44.00 18 90 9978 7.34316 104.1376 111.4347H 36 37 519942 5. D342 55 11494 68 2324 0 419 5/30 141 69 74595 230 6 826 6F 40255 632759 17422 69.15945 23423 15:401 26 75983 17022) 15.97094 10.40916 95.02552 %B3E32 101 626 14 407 2006 174 09-02 2000 119 12067 127.2L 12 135 19042] 1505 4 15476197 8% 1.00000 208000 3.24640 4.50611 5.86660 9% 1.00000 2.09000 3.27810 4.57313 5.98471 10% 1.00000 2.10000 3.31000 4.64100 6.10510 11% 1.00000 2.11000 3.34210 4.70973 6.22780 12% 1.00000 2.12000 3.37440 4.77933 6.35285 15% 1.00000 2.15000 3.47250 4.99338 6.74238 (n) Periods 1 2 3 UN- 7.33592 8.92280 10.63663 12.48756 14.48656 7.52334 9.20044 11.02847 13.02104 15.19293 7.71561 9.48717 11.43589 13.57948 15.93743 7.91286 9.78327 11.85943 14.16397 16.72201 8.11519 10.08901 12.29969 14.77566 17.54874 8.75374 11.06680 13.72682 16.78584 20.30372 6 7 8 9 10 16.64549 18.97713 21.49530 24.21492 27.15211 17.56029 20.14072 22.95339 26.01919 29.36092 18.53117 21.38428 24.52271 27.97498 31.77248 19.56143 22.71319 26.21164 30.09492 34.40536 20.65458 24.13313 28.02911 32.39260 37.27972 24.34928 29.00167 34.35192 40.50471 47.58041 11 12 13 14 15 30.32428 33.75023 37.45024 41.44626 45.76196 33.00340 36.97371 41.30134 46.01846 51.16012 35.94973 40.54470 45.59917 51.15909 57 27500 39.18995 44.50084 50.39593 58.93949 64.20283 42.75328 48.88367 55.74972 63.43968 72.05244 55.71747 65.07509 75.83636 88.21181 102.44358 16 17 18 19 20 50.42292 55.45676 60.89330 66.76476 73.10594 56.76453 62.87334 69.53194 76.78981 34.70000 6400250 71.40275 79.54302 88.49733 98.34706 72.26514 81.21431 91.14788 102.17415 114.41331 81.69874 9250258 104.60289 118.15524 133.33387 118.81012 137.63164 159.27638 184.16784 212.79302 21 22 23 24 25 79.95442 87.35077 95 33883 103.96594 113.28321 93.32398 102.72314 112 96822 124 13538 136.30754 109.18177 121.09994 134 20994 148.63093 164.49402 127 99877 143.07864 159.81729 178.39719 199.02088 150 33393 160.37401 190.69889 214.58275 241.33268 245.71197 283.56877 327 10408 377.16969 434.74515 26 27 28 29 30 123.34587 134.21354 145.95062 158.62667 172.31680 149.57522 164.03699 179.80032 196.98234 215.71076 181.94343 201.13777 222 25154 245 47670 271.02437 221.91317 247.32362 275.52922 306.83744 341.58955 271.29261 304.84772 342.42945 384.52098 431.66350 500.95692 57710046 644.66553 765.36535 881.17016 31 32 33 34 35 187.10215 203.07032 22031505 238.94122 259 05652 236.12472 258.37595 282.62978 309.05646 337.88245 299.12681 330.03949 384.04343 401.44778 442.59256 380.16441 422.98249 470.51058 523.26673 581.82607 484.46312 543.59869 609.83053 684.01020 787 09142 1014.34568 1167.49753 1343,62216 1546.16549 1779.09031 36 37 38 39 40 References (1 (n) Periods 1 2 3 4 5 Present Value of an Ordinary Annuity of 1 1- PVF-OA/= 1 2% 27% 3% 4% 5% 98039 97561 .97087 96154 95238 1.94156 1.92742 1.91347 1.88609 1.85941 2.88388 2.85602 2.82861 2.77509 2.72325 3.80773 3.76197 3.71710 3.62990 3.54595 4.71346 4.64583 4.57971 4.45182 4.32948 UNAN 6% 94340 1.83339 2.67301 3.46511 4.21236 6 7 8 9 10 5.60143 6.47199 7.32548 8.16224 8.98259 5.50813 6.34939 7.17014 7.97087 8.75206 5.41719 6.23028 7.01969 7.78611 8.53020 5.24214 6.00205 6.73274 7.43533 8.11090 5.07569 5.78637 6.46321 7.10782 7.72173 4.91732 5.58238 6.20979 6.80169 7.36009 11 12 13 14 15 9.78685 10.57534 11.34837 12.10625 12.84926 9.51421 10.25776 10.98319 11.69091 12.38138 9.25262 9.95400 10.63496 11.29607 11.93794 8.76048 9.38507 9.98565 10.58312 11.11839 8.30641 8.86325 9.39357 9.89864 10.37966 7.88687 8.38384 8.85268 9.29498 9.71225 16 17 18 19 20 13.57771 14.29187 14.99203 15.67846 16.35143 13.05500 13.71220 14.35336 14.97889 15,58916 12 56110 13.16612 13.75351 14.32380 14.87747 11.65230 12.16567 12.65930 13.13394 13.59033 10.83777 11.27407 11.68959 12.08532 12.46221 10.10590 10.47726 10.82760 11.15812 11.46992 OCENO 908 888 88888 988 6899 21 22 23 17 01121 17.65805 18.29220 18.91393 19.52346 16.18455 16.76541 17.33211 1788499 18.42438 15,41502 15.93692 16.44361 16 93554 17.41315 14.02916 14.45112 14.85684 15.24606 15.62208 12.82115 13.16300 13.48857 13.79864 14.09394 11.76408 12.04158 12.30338 12.55036 12.78336 25 27 20.12104 20.70690 21 28127 21.84438 22.39646 18.95061 19.48401 19.96489 20.45355 20.93029 17.87684 18.32703 18.76411 19.18845 19.60044 15.98277 18.32959 16.66306 16.98371 1729203 14.37519 14.64303 14.89813 15.14107 15.37245 13.00317 13.21053 13.40616 13.59072 13.78483 29 30 31 32 33 34 35 22 93770 23.46833 23 98856 24.49859 24 99862 21.39541 21.84018 22.29188 22.72379 23.14516 20.00043 20.38877 20.76579 21.13184 21 48722 17.58849 17 87355 18.14765 18.41120 18.66461 15.59281 15,80268 16.00255 16.19290 16.37419 13.92909 14.08404 14.23023 14 36814 14.49825 36 37 38 39 40 25.48884 25.96945 26.44064 28.90259 27.3854B 23.55625 23 95732 24 34860 24.73034 25.10278 21 83225 22. 16724 22 49246 22 80822 23.11477 18.90828 19.14258 19.36786 19.58448 19.79277 16.54685 16.71120 16.86789 17.01704 17.15909 14.62099 14.73678 14 84502 14.94907 15.04530 ( (n) Periods 8% 92593 176326 257710 3.31213 3.99271 9% 191743 1.75911 253130 3.23972 3.66965 10% 90909 1.73554 246685 3.16966 3.79079 11% 190090 1.71252 244371 3.10245 3.69590 12% 199266 1.69005 2.401 3.03735 3.60478 15% 196957 1.62571 226323 285496 3.35216 AN -- 4.62268 5.20637 5.7464 624689 6.7100B 4.49592 5.03295 5.53482 59595 6.41766 4.35526 4.86642 5.33493 5.75902 6.14457 4.23054 4.71220 5.14612 5.53705 5.86923 4.11141 4.56376 4.96764 5.32625 5.65022 3.76448 4.16042 4.48732 4.77158 5.01877 7.13696 7.53606 7.90376 8.24424 6.55946 0519 7.16073 7.46690 7.78615 6.06069 6.49506 6.81369 7.10336 7.36669 7.6060B 6.20652 6.49236 6.74967 6.98167 7.19087 5.93770 6.19437 6.42355 62617 6.81086 5.24371 5.42062 5.58313 5.72448 5.64737 4.85137 9.12164 9.37189 9.60360 981815 .31% 8.54363 8.75563 6.95012 9.12855 7.82371 8.02155 8.20141 8.36492 .51356 7.37916 7.54879 20162 7.63929 7.96333 6.97399 711963 7.24967 7.36578 746944 595424 6.04716 6.12797 619623 6.25933 16 17 18 19 20 10.01660 10.20074 10.37106 10.52876 10.67476 9.29224 9.44243 9.68021 970661 9.6226 8.64869 877164 8. 88322 B99474 907704 607507 8.17574 626643 8.34614 4.42174 756200 7 64465 7.71843 778432 784314 631246 6.35866 5.390 643377 6.46415 10.80998 10.99518 11.06 106 11.15641 11.25776 992697 10.02658 10.11613 10.19826 10.27365 9.16005 9.23722 9.3065 936961 942691 6.48806 6.54780 6.60 162 65011 692370 789566 794255 .98442 802161 a. 0551 6.49066 651353 6.533851 B. 55C6 6.56596 26 2 20 29 30 11 34960 11.43500 1151389 11.58693 11.6MB 10.94280 10.40624 10.46444 10.51784 10.56682 9.47901 9.52636 966943 90858 9.64416 2015 4.76660 0.00054 102002 6.65524 806499 11150 8 19535 16666 817550 6 57911 6.59053 6 60046 660910 5.61 661 31 12 04 05 11.1719 11TSU 11,2010 ) 11 EYEs 1102481 | 16.611TB 10 65295 10.69082 10 T3652 10716 96765 || 10.82 9:55 9597 9.PYTHOD. 8759 0.89903 A.91 859 1.19567 105 8.19241 4 20751 22099 223LN B24270 8.62314 6.22882 6.633's 6.5.0 HADE 6.64 17 36 37 38 30