What is the journal entry for this sales report? Please explain.

Service Description SKU Hours Rate Total

Paddle Board Rental $1100444$ $$10\mathrm{.}00$ $$4,440\mathrm{.}00$

Body Board Rental $1200952$ $$7\mathrm{.}00$ $$6,664\mathrm{.}00$

Total Rental Revenue $$11,104\mathrm{.}00$

Item Description SKU Units Price Total

Sunglasses $2100404$ $$20\mathrm{.}00$ $$8,080\mathrm{.}00$

Suntan Lotion $8$ oz $2200444$ $$10\mathrm{.}00$ $$4,440\mathrm{.}00$

Total Sales Revenue $$12,520\mathrm{.}00$

Item Description SKU Units AVG Cost Total

Sunglasses $2100404$ $$10\mathrm{.}00$ $$4,040\mathrm{.}00$

Suntan Lotion $8$ oz $2200444$ $$6\mathrm{.}00$ $$2,664\mathrm{.}00$

Total Cost $$6,704\mathrm{.}00$