Making a journal entry for a sale of a by-product that is treated as other income. The Carrara Company uses marble and other types of stone in the manufacture of its products. Shavings are gathered and sold to a landscape company as filler material. During the month of November 19X3, shavings were sold for $183. Give the general journal entry to record the sale if the company treats the proceeds from the sale of the by-product as other income.