Wildhorse's Holiday Farm sells and delivers fir trees over the holiday season. All sales are cash and Wildhorse's Holiday Farm does not have a return policy-all sales are final. The trees sell for $49 each and the farm also offers a removal service after the holiday season for $21. The trees cost $13 each. In November and December 2021, the farm offers customers a holiday package that costs $65 and includes both a fir tree and removal service. The trees will be removed on January 3, 2022. On December 2, 2021, Wildhorse's Holiday Farm sells 200 holiday packages, which are all delivered on the same day. Using the five-step model for revenue recognition under the contract-based approach, answer the following questions related to the holiday packages sold by Wildhorse's Holiday Farm: The performance obligation to deliver fir trees will be satisfied by and the removal of the fir tre December 2, 2021 January 3, 2022 Prepare any journal entries required to record revenue. (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 (To record cash sale and unearned revenue.) (To record service revenue from removal of trees.)