The Company sells a customer roofing, siding and windows. The total sales price is

$$35,000$: $$20,000$ for the roof, $$10,000$ for the siding and $$5,000$ for the windows. The

estimate is signed by the customer August $25$ th and work begins August $28$ th $.$ The roof is

completed August $30$ th $,$ the siding is completed September $10$ th and the windows are

done September $14$ th $.$ The Company$$s policy is to collect half of the funds up front and

invoice and collect the remainder when the job is completed. The Company collected

$$17,500$ from the customer August $25$ th $.$ In order to close the books on a GAAP$-$basis for

August, what are the journal entries needed related to this transaction?