Vaughn offers building R400, mainly to homeowners. Vaughn will also install the building for the customer. The price for Vaughn to deliver and install an R400 is $5,600. On a standalone basis, the building sells for $5,400 (cost $3,200), and Vaughn estimates that the standalone selling price of the installation service (based on cost-plus estimation) is $500. (The selling of the building and the installation services are considered two performance obligations.) Vaughn signed 15 contracts to deliver and install R400s on April 5, 2017. Customers paid the contract price in cash. The buildings were delivered and installed during May 2017. Prepare journal entries for Vaughn for R400 in April and May 2017. (Round intermediate calculations to 6 decimal places, e.g. 1.246871 and final answers to O decimal places, e.g. 5,125. 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.) Date Account Titles and Explanation Apr. 5, 2017 Debit Credit