Tamarisk offers contract MG100 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 $900. On a standalone basis, the grill sells for $800 (cost $450), and Tamarisk estimates that the fair value of the installation service (based on cost-plus estimation) is $200. Tamarisk signed 30 MG100 contracts on May 30, 2021, and customers paid the contract price in cash. The grills were delivered and installed on June 15, 2021. Prepare journal entries for Tamarisk for MG100 in May and June 2021. (Credit account titles are automatically indented when 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. Record journal entries in the order presented in the problem.) Account Titles and Explanation Cash Debit 30,000 Credit Unearned Service Revenue Unearned Service Revenue Unearned Service Revenue 24,000 Unearned Service Revenue 6,000 Service Revenue Service Revenue (To record sales revenue) Cost of Goods Sold Inventory (To record the cost of goods sold) 19,500 24,000 6,000 24,000 24,000 19,500