Sunland Tailors sells tablet PCs combined with Internet service, which permits the tablet to connect to the Internet anywhere and set up a Wi$-$Fi hot spot. It offers two bundles with the following terms.

Sunland Bundle A sells a tablet with $3$ years of Internet service. The price for the tablet and a $3-$year Internet connection service contract is $$488.$ The standalone selling price of the tablet is $$252($the cost to Sunland Tailors is $$178).$ Sunland Tailors sells the Internet access service independently for an upfront payment of $$285.$ On January $2,2025,$ Sunland Tailors signed $90$ contracts, receiving a total of $$43,920$ in cash

Sunland Bundle B includes the tablet and Internet service plus a service plan for the tablet PC $($for any repairs or upgrades to the tablet or the Internet connections$)$ during the $3-$year contract period. That product bundle sells for $$597.$ Sunland Tailors provides the $3-$year tablet service plan as a separate product with a standalone selling price of $$154.$ Sunland Tailors signed $190$ contracts for Sunland Bundle B on July $1,2025,$ receiving a total of $$113,430$ in cash.

Prepare any journal entries to record the revenue arrangement for Sunland Bundle A on January $2,2025,$ and December $31,2025.($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 $0$ for the amounts. Round answers to $0$ decimal places, e$.$g$.5,125.$ List all debit entries before credit entries. Record journal entries in the order presented in the problem.$)$

Prepare any journal entries to record the revenue arrangement for Sunland Bundle B on July $1,2025,$ and December $31,2025.($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 $0$ for the amounts. Round answers to $0$ decimal places, e$.$g$.5,125.$ List all debit entries before credit entries. Record journal entries in the order presented in the problem.$)$