There are two accounting question attached. Please show all work.

Problem 18A-3 (Part Level Submission) Grill Master 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 Grill Master products and services. (a) Grill Master 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 $890. On a standalone basis, the grill sells for $760 (cost $375), and Grill Master estimates that the fair value of the installation service (based on cost-plus estimation) is $160. Grill Master signed 10 GM205 contracts on April 20, 2014, and customers paid the contract price in cash. The grills were delivered and installed on May 15, 2014. Prepare journal entries for Grill Master for GM205 in April and May 2014. (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. 5,275.) Dat Account Titles and e Explanation Debit Credit Apr. 20, 201 4 May 15, 201 4 (To record revenue) May 15, 201 4 (To record cost of goods sold) (b) The State of Kentucky is planning major renovations in its parks during 2014 and enters into a contract with Grill Master to purchase 400 durable, easy maintenance, standard charcoal grills during 2014. The grills are priced at $200 each (with a cost of $160 each), and Grill Master provides a 6% volume discount if Kentucky purchases at least 300 grills during 2014. On April 17, 2014, Grill Master delivered and received payment for 280 grills. Based on prior experience with the State of Kentucky renovation projects, the delivery of this many grills makes it certain that Kentucky will meet the discount threshold. Prepare the journal entries for Grill Master for grills sold on April 17, 2014. (c) Grill Master sells its specialty combination gas/wood-fired grills to local restaurants. Each grill is sold for $1,000 (cost $550) on credit with terms 3/30, net/90. Prepare the journal entries for the sale of 20 grills on September 1, 2014, and upon payment, assuming the customer paid on (1) September 25, 2014, and (2) October 15, 2014. Assume the company records sales net. (d) On October 1, 2014, Grill Master sold one of its super deluxe combination gas/charcoal grills to a local builder. The builder plans to install it in one of its \"Parade of Homes\" houses. Grill Master accepted a 3-year, zero-interest-bearing note with face amount of $5,324. The grill has an inventory cost of $2,700. An interest rate of 10% is an appropriate market rate of interest for this customer. Prepare the journal entries on October 1, 2014, and December 31, 2014. Problem 18-137 (Part Level Submission) Master Grill Company sells outdoor grilling products, 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 Master Grill products and services. Master Grill 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 $700. On a standalone basis, the grill sells for $600 (cost $350), and Master Grill estimates that the fair value of the installation service (based on cost-plus estimation) is $150. Master Grill signed 15 MG100 contracts on May 30, 2014, and customers paid the contract price in cash. The grills were delivered and installed on June 15, 2014. Prepare journal entries for Master Grill for MG100 in May and June 2014. (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.) Date Account Titles and Explanation May 30 (To record cash received for installation) May 30 Debit Credit (To record cash received for sale of equipment) June 15 (To record revenue for installation of equipment) June 15 (To record revenue for sale of equipment) June 15 (To record cost of goods sold)