will some please help and explain? thank you

Blossom Tailors sells tablet PCs combined with Internet service, which permits the tablet to connect to the Internet anywhere and set up a Wi-Fi hot spot. It offers two bundles with the following terms. 1. Blossom Bundle A sells a tablet with 3 years of Internet service. The price for the tablet and a 3-year Internet connection service contract is $489. The standalone selling price of the tablet is $240 (the cost to Blossom Tailors is \$166). Blossom Tailors sells the internet access service independently for an upfront payment of $295. On January 2, 2025, Blossom Tailors signed 110 contracts, receiving a total of $53,790 in cash. 2. Blossom Bundle B includes the tablet and Internet service plus a service plan for the tablet PC (for any repairs or upgrades to the tablet or the internet connections) during the 3-year contract period. That product bundle sells for \$587. Blossorn Tailors provides the 3 year tablet service plan as a separate product with a standalone selling price of $151. Blossom Tailors signed 210 contracts for Blossom Bundle B on July 1, 2025, receiving a total of $123,270 in cash. In response to competitive pressure for Internet access for Blossom Bundle A, after 2 years of the 3 -year contract, Blossom Tailors offers a modified contract and extension incentive. The extended contract services are similar to those provided in the first 2 years of the contract. Signing the extension and paying $88 (which cquals the standalone selling price of the revised Internet service package) extends access for 2 more years of Internet connection. 30 Blossom Bundle A customers sign up for this offer. (a) Prepare the journal entry when the contract is signed on January 2,2027, for the 30 extended contracts. Assume the modification does not result in a separate performance obligation. (Credit occount titles are automotically indented when the omount is entered. Do not indent manually. If no entry is required, sefect "No entry" for the account titles and enter O for the amounts. List debit entry before credit entry.)