On January $1,2025,$ Ruth Lee signed an agreement, covering $5$ years, to operate as a franchisee of Sunland Inc. for an initial franchise fee of $$50,000.$ The amount of $$10,000$ was paid when the agreement was signed, and the balance is payable in five annual payments of $$8,000$ each, beginning January $1,2026.$ The agreement provides that the down payment is nonrefundable and that no future services are required of the franchisor once the franchise commences operations on April $1,2025.$ Ruth Lee$$s credit rating indicates that she can borrow money at $12\%$ for a loan of this type.

$($b$)$ Prepare journal entries for Sunland for $2025-$related revenue for this franchise arrangement, assuming that in addition to the franchise rights, Sunland also provides $1$ year of operational consulting and training services, beginning on the signing date. These services have a value of $$3,200.$