Wildhorse Ranch & Farm is a distributor of ranch and farm equipment. Its products range from small tools, power equipment for trench-digging and fencing, grain dryers, and barn winches, Most products are sold direct via its company catalog and Internet site However, given some of its specialty products, select farm implement stores carry Wildhorse's products. Pricing and cost information on three of Wildhorse's most popular products are as follows. Respond to the requirements related to the following independent revenue arrangements for Wildhorse Ranch Farm. Wildhorse sells three grain/hay dryers to a local farmer at a total contract price of $40,800. In addition to the dryers, Wildhorse provides installation, which has a standalone selling price of $900 per unit installed. The contract payment also includes a 51,200 maintenance plan for the dryers for 3 years after installation. Wildhorse 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 Wildhorse. Prepare the journal entries for Wildhorse in 2020 related to this arrangement. (Credit account titles are outomatically 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, es. 5,275.) Question 4 of 6 Unearned Sales Revenue 28740 Accounts Receivable (To record payment received) Unearned Sales Revenue 28740 Unearned Service Revenue - Installation 32640 5ales Revenue 28740 Service Revenue 32640 (To record sales) (To record sales) Cost of Goods Sold imventory (To record cost of goods sold) Uncarned Service Revenue-Maintenance Service Revenue eTextbook and Media List of Accounts On April 25, 2020. Wildhorse ships 100 augers to Farm Depot, a farm supply dealer in Nebraska, on consignment. By June 30, 2020. Farm Depot has sold 50 of the consigned augers at the listed price of $1,200 per unit. Farm Depot notifies Wildhorse of the sales, retains a 10\% commission, and remits the cash due Wildhorse. Prepare the journal entries for Wildhorse and Farm Depot for the consignment arrangement. (Credit occount 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 0 for the amounts.) (To record payment received) (To record cost of sales) (To record consignment sales) (To record payment)