Vaughn Windows manufactures and sells custom storm windows for enclosed porches. Vaughn 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. Vaughn enters into the following contract on June 1, 2021, with a local homeowner. The customer purchases windows for a price of $5,180 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 price of the installation service is estimated to have a fair value of $1,120. The customer pays Vaughn $4,480 (which equals the fair value of the windows, which have a cost of $2,500) upon delivery and the remaining balance upon installation of the windows. The windows are delivered on August 1, 2021, Vaughn completes installation on September 15, 2021, and the customer pays the balance due. (Round amounts to nearest dollar.) Prepare the journal entries for Vaughn in 2021. (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. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit June 1, 2021 No Entry No Entry August 1, 2021 Cash 4480 Accounts Receivable 700 Unearned Service Revenue Sales Revenue (To record windows delivered) August 1, 2021 Cost of Goods Sold 2500 Inventory 2500 (To record cost of goods sold) September 15, 2021 Cash 700 Unearned Service Revenue Service Revenue Accounts Receivable 700