Can you please thoroughly explain how to work this out, thank you.

Q5. Gother Corp. has a contract to sell 150 units of a gaming device to Best Buy for $100 per unit over the next year. After delivering 100 of the devices, Gother agrees to a contract modification to deliver 30 additional gaming devices at $90 per unit. The contract modification is accounted for as a price concession using the prospective method (i.e., the units in the second contract are distinct from those in the first and the unit price for the 30 gaming devices in the second contract is substantially less than under a stand-alone contract.) All sales are cash at delivery. Complete the three requirements listed below. Gother's inventory cost for the gaming devices is $70 per unit. (a) Record the sale of 100 units under the first contract including related CGS. Accounts Dr Cr (b) Show calculation of blended price after contract modification. Answer: Calculations: (c) Record the sale of the remaining 50 units under the first contract (after contract modification). Show calculations. Accounts Dr Cr