Last year, Harley-Davidson sold $14,200 in bikes for a total of $48,900 in account.  This transaction most likely would result in a debit to ______________ for ______________ and a credit to _____________ for ____________    COGS, $48,900, sales $48,900  cash, $48,900, sales, $48,900  cash, $14,200, inventory, $14,200  COGS, $14,200, inventory, $14,200

Please see below. I need to make sure that what I have included details 2 accrual and 2 deferral transactions correctly. Please let me know if I need to correct something.

Blossom Inc. sells prepaid telephone cards to customers in its convenience stores. When Blossom sells cards, it then pays the telecommunications company, Cullumber, for the value of the cards less a 20% commission. Assume that Blossom receives $4,000 of prepaid cards in January 2025. Blossom sold 50% of the cards in February, 30% in March, and 20% in April. The total payment by Blossom to Cullumber over the 3 months is $3,200. Indicate how much income Blossom should recognize in January, February, March, and April. (If answer is 0, please enter O. Do not leave any fields blank.)