This is an accounting problem:

Windsor windows manufactures and sells custom storm windows for enclosed porches. WIndsor also provides installation service for the windows. The installation process does not involve changes in the windows, so this service can be provided by other vendors. Windsor enters into the following contract june 1 2018 with homeowner. Homeowner purchases windows for a price of 4,700 and chooses windsor to do the installation. Windsor charges the same price for the windows irrespective of whether it does the installation or not. The price of the installation service is estimated to have a fair value of 1,200. Homeowner pays windsor 4,000 ( which equals fair value of the windows, that cost 2,300) upon delivery and the remaining balance upon installation of the windows. The windows are delivered on august 1 2018. Windsor completes installation on september 15, 2018 and homeowner pays the balance due.

What are the journal entries for windsor 2018 (June1, August 1, september 15 of 2018) Show calculations and round to the nearest cent.