WELD Company had the following information regarding installment sales. Installment sales: 2004: $300,000; 2005: $250,000; cost of installment sales: 2004: $180,000; 2005: $160,000; cash collected on 2004 sales: $120,000 in 2004; $160,000 in 2005; cash collections on 2005 sales: $100,000 A. Calculate realized gross profit for 2005 B. Record any journal entries required for 2004