Skysong Windows manufactures and sells custom storm windows for three-season porches. Skysong also provides installation service for the windows. The installation process does not involve changes in the windows, so this service can be performed by other vendors. Skysong enters into the following contract on July 1, 2020, with a local homeowner. The customer purchases windows for a price of $2,280 and chooses Skysong to do the installation. Skysong charges the same price for the windows irrespective of whether it does the installation or not. The installation service is estimated to have a standalone selling price of $600. The customer pays Skysong $1,980 (which equals the standalone selling price of the windows, which have a cost of $1,150) upon delivery and the remaining balance upon installation of the windows. The windows are delivered on September 1, 2020, Skysong completes installation on October 15, 2020, and the customer pays the balance due. Prepare the journal entries for Skysong in 2020.