On January $1,2025,$ Sandra Clark signed an agreement, covering $5$ years, to operate as a franchisee of Oriole Inc. for an initial franchise fee of$$$$57,000.$ The amount of$$$$8,000$was paid when the agreement was signed, and the balance is payable in five annual payments of$$$$9,800$each$,$ beginning January $1,2026.$ The agreement provides that the down payment is nonrefundable and that no future services are required of the franchisor once the franchise commences operations on April $1,2025.$ Sandra Clark's credit rating indicates that she can borrow money at$10\%$for a loan of this type. $($a$)$ Prepare journal entries for Oriole for $2025-$related revenue for this franchise arrangement.$($B$)$ Prepare journal entries for Oriole for $2025-$related revenue for this franchise arrangement, assuming that in addition to the franchise rights, Oriole also provides $1$ year of operational consulting and training services, beginning on the signing date. These services have a value of $$2,900.($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 present value factor calculations to $5$ decimal places, e$.$g$.1\mathrm{.}25124$ and the final answer to $0$ decimal places e$.$g$.58,971.$ List all debit entries before credit entries. Record journal entries in the order presented in the problem.$)$