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Exercise 6-14 Crane Co. enters into a contact to sell Product A and Product B on January 2, 2020, for an upfront cash payment of $250,000. Product A will be delivered in two years (January 2, 2022) and Product B will be delivered in five years (January 2, 2025). Crane Co. allocates the $250,000 to Products A and B on a relative stand-alone selling price basis as follows. Stand-Alone Percent Allocated Selling Prices Allocated Amounts Product A $78,000 30% $75,000 Product B 182,000 70% 175,000 $260,000 $250,000 Crane Co. uses an interest rate of 6%, which is its incremental borrowing rate. Your answer is correct. Prepare the journal entries necessary on January 2, 2020, and December 31, 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit January 2, 2020 Cash 1250000 Unearned Revenue 17250000 December 31, 2020 Interest Expense 1 5000 [Unearned Revenue 75000 Your answer is correct. Prepare the journal entry needed on December 31, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit December 31, 2021 Interest Expense Unearned Revenue 5900 Your answer is partially correct. Try again. Prepare the journal entry needed on January 2, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit January 2, 2022 Unearned Revenue x 76854 Sales Revenue X 176854 x Your answer is incorrect. Try again. Using Excel or a financial calculator, calculate the amount of revenue to be recognized for Product B. (Round answer to 2 decimal places, e.g. 5,275.25.) Amount of revenue to be recognized Prepare the journal entry needed on January 2, 2025. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.) Date Account Titles and Explanation Debit Credit January 2, 2025muumuumummy Unearned Revenue evenue X