Tamarisk Company sells total outdoor grilling solutions, providing gas and charcoal grills, accessories, and installation services for custom patio grilling stations. Respond to the requirements related to the following independent revenue arrangements for Tamarisk products and services. Click here to view factor table. Tamarisk 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 $836. On a standalone basis, the grill sells for $733 (cost $396), and Tamarisk estimates that the standalone selling price of the installation service (based on cost-plus estimation) is $148. (The selling of the grill and the installation services should be considered two performance obligations.) Tamarisk 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 Tamarisk 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 0 decimal places, eg. 5,275.) Account Titles and Explanation Debit Credit 20 Cash Unearned Service Revenue Uneamed Sales Revenue Unearned Service Revenue Unearned Sales Revenue 8360