Whispering sells three grain/hay dryers to a local farmer at a total contract price of $49,200. In addition to the dryers, Whispering provides installation, which has a standalone selling price of $900 per unit installed. The contract payment also includes a $1,200 maintenance plan for the dryers for 3 years after installation. Whispering signs the contract on June 20, 2020, and receives a 20% down payment from the farmer. The dryers are delivered and installed on October 1, 2020, and full payment is made to Whispering. Prepare the journal entries for Whispering in 2020 related to this arrangement. (Credit account titles are automatically indented when the 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. Round answers to 0 decimal places, e.g. 5,275.) Account Titles and Explanation Debit Credit Date Jun. 20, 2020 , Accounts Receivable 39,3601 Cash 9,840 X Unearned Service Reve 2,631 Unearned Service Reve 1,136 Unearned Sales Revenu 45,205 X Oct. 1, 2020 1V Cash Accounts Receivable (To record payment received) X Unearned Sales Revenue X Unearned Service Revenue Sales Revenue | Service Revenue (To record sales) X Cost of Goods Sold Inventory (To record cost of goods sold) X Dec. 31, 2020 Unearned Service Revenue x Service Revenue SHOW LIST OF ACCOUNTS LINK TO TEXT