Bar-B-Q Company sells outdoor barbeque assemblies, providing gas and charcoal grills, accessories, and installation services for custom grilling stations.                                            
                                           
Respond to the requirements related to the following independent revenue arrangements for Bar-B-Q products and services.                                            
                                           
1    Bar-B-Q offers a package that is comprised of a free-standing gas grill for small patio use, plus installation to a customer's gas line, for a total price $800.  On its own,  the grill sells for $720 (cost $425), and Bar-B-Q estimates that price of the installation service on a standalone basis is $180. Bar-B-Q sold 10 of these packages on 4/20/20, the contract price in cash. The grills were delivered and installed on 5/15/20. Prepare journal entries for Bar-B-Q for April and May 2020.                                        
                                           
2    The Parks Department enters into a contract with Bar-B-Q to purchase 500 durable, easy maintenance, standard charcoal grills during 2020. The grills are priced at $200 each (with a cost of $160 each), and Bar-B-Q provides a 6% volume discount if the Parks Department purchases at least 400 grills during 2020. On 6/1/20, Bar-B-Q delivered and received payment for 380 grills. Based on prior experience with the Parks Department, the delivery of this many grills makes it very likely that the 6% volume discount will be met. Prepare the journal entries for Bar-B-Q for grills sold on 6/1/20. Assume the company records sales transaction net.
                                           
3    Bar-B-Q sells its specialty combination gas/wood-fired grills to local restaurants. Each grill is sold for $1,000 (cost $550) on credit with terms 3/30, net/90. Prepare the journal                                        
    entries for the sale of 20 grills on 8/20/20, and upon payment, assuming the customer paid on (1) 9/15/20, and (2) 10/25/20. Assume the company records sales net.                                        
                                           
4    On 10/1/20, Bar-B-Q sold one of its  deluxe combination gas/charcoal grills to a local builder. The builder plans to install it in one of its Architectural Design houses.  Bar-B-Q accepted a 4-year, zero-interest-bearing note with face amount of $5,442. The grill has an inventory cost of $2,700. An interest rate of 8% is an appropriate market rate of interest for this customer. Prepare the journal entries on 10/1/20, and 12/31/20.