Answer:
June 1, 2021
No entry – neither party has performed under the contract.
August 1,2021
Dr.  Cash                                        $4,000
Dr.  Accounts Receivable            $700
Cr.  Unearned Service Revenue  $1,085
Cr.  Sales revenue                        $3,615
Dr.  Cost of goods Sold                $2,300
Cr.  Inventory                                 $2,300
Explanation:
As no one performed under the contract on June 1, 2021, so there will be no entry on this day.
On August 1, 2021, Windsor has 2 performance obligations
First: Delivery of the windows
&
Second: Installation of the windows
Fair value of Windows = $4,000
Fair value of Installation services = $1,200
Fair Value of Contract  = $4,000 + $1,200 = $5,200
Allocation of to revenue is based on the ratio of fair value of each performance to the total fair value of contract, As below
Windows  = ($4,000 / $5,200) X $4,700 = $3,615 (round to nearest dollar)
Installation services = ($1,200/$5,200) X $4,700 = $1,085 (round to nearest dollar)
Total Revenue recognized = $4,700