$(10$ points$)$

$8$

On January $1,2019$ Spring Fashions Inc. enters into a contract with a southeast retail company to provide $100$ dresses for $$12,500($ $$125$ per dress$).$ On August $1,2019$ the first $80$ dresses are delivered.

On October $1,2019$ the contract is modified to add a total of $30$ pairs of shoes into the contract. Specifically, the contract specifies that Spring Fashions will deliver the remaining $20$ dresses on November $1$ and the $30$ pairs of shoes on December $1.$ The retail company will only pay $$50$ for each pair of shoes while Spring Fashions normally sells the related shoes for $$90$ per pair to other buyers.

A$.$ Prepare the revenue related journal entry Spring Fashion would have made on August $1,$ prior to the contract modification, when the initial $80$ dresses are delivered. Assume they have received no payment yet.

August $1$

B$.$ Prepare the revenue related journal entry Spring Fashion would have made on November $1$ when the remaining $20$ dresses are delivered and the December $1$ entry when the $30$ pairs of shoes are delivered after the modification. Assume they have received no payment yet.