Sweet Company 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. 1. Sweet 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 $471. The standalone selling price of the tablet is $243 (the cost to Sweet Company is $163). Sweet Company sells the Internet access service independently for an upfront payment of $283. On January 2, 2017, Sweet Company signed 100 contracts, receiving a total of $47, 100 in cash. 2. Sweet 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 $565. Sweet Company provides the 3-year tablet service plan as a separate product with a standalone selling price of $159. Sweet Company signed 180 contracts for Sweet Bundle B on July 1, 2017, receiving a total of $101, 700 in cash. Prepare any journal entries to record the revenue arrangement for Sweet Bundle A on January 2, 2017, and December 31, 2017