Vaughn Windows manufactures and sells custom storm windows for three-season porches. Vaughn also provides installation service for the windows. The installation process does not involve changes in the windows, so this service can be performed by other vendors. Vaughn enters into the following contract on July 1, 2017, with a local homeowner. The customer purchases windows for a price of $2,400 and chooses Vaughn to do the installation. Vaughn charges the same price for the windows irrespective of whether it does the installation or not. The installation service is estimated to have a standalone selling price of $610. The customer pays Vaughn $2,080 (which equals the standalone selling price of the windows, which have a cost of $1,050) upon delivery and the remaining balance upon installation of the windows. The windows are delivered on September 1, 2017, Vaughn completes installation on October 15, 2017, and the customer pays the balance due Prepare the journal entries for Vaughn in 2017. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. I mentry wire, select "No entry" for the account titles and enter for the amounts, Round answer to decimal places, 5.125.) Date Account Titles and Explanation Debit Credit Jul 1, 2017 No Entry No Entry (To record contract entered into) Sep 1, 2017 Accounts Receivable | Uneared Service Revenue Sales Revenue (To record sales) Cost of Goods Sold 1300 Inventory (To record cost of goods sold) Oct 15, 2017 Cash Uneared Service Revenue