Cheyenne sells three grain/hay dryers to a local farmer at a total contract price of $46,000. In addition to the dryers, Cheyenne provides installation, which has a standalone selling price of $1,100 per unit installed. The contract payment also includes a $1,100 maintenance plan for the dryers for 3 years after installation. Cheyenne signs the contract on June 20, 2017, and receives a 20% down payment from the farmer. The dryers are delivered and installed on October 1, 2017, and full payment is made to Cheyenne. Prepare the journal entries for Cheyenne in 2017 related to this arrangement.