Any help appreciated.

On December 18 , Intel recelves $247,000 from a customer as down payment on a total sale of $2.47 million for computer chips to be completed on January 23. On January 23, the computer chips were delivered and the remaining cash was received from the customer. What journal entries should intel record on December 18 and January 23 ? Assume Intel uses the perpetual inventory system, and the computer chips had a total production cost of $1.47 million. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in dollars, not millions. For example, $5.5 million should be entered as 5,500,000.) Journal entry worksheet Journal entry worksheet Record the sale of computer chips inventory and the remaining cash collection on January 23. Note: Enter debits before credits. Journal entry worksheet