(Installment Sales Method Calculations, Entries) Coffin Corporation appropriately uses the installment sales method of accounting to recognize income in its financial statements. The following information is available for 2012 and 2013.

2012

2013

Installment sales

$900,000

$1,000,000

Cost of installment sales

594,000

680,000

Cash collections on 2012 sales

370,000

350,000

Cash collections on 2013 sales

–0–

450,000

Instructions

(a) Compute the amount of realized gross profit recognized in each year.

(b) Prepare all journal entries required in 2013.