Aspire Excellent Inc. is a book publisher. On March $1,$ Aspire sells $$25,000$ of books to Get Your Books Inc. $($YBI$),$ a large bookstore chain. The sale is made on account with terms net $60.$ Aspire$$s customers usually take the full $60$ days to pay their invoices. The books cost Aspire $$10,000$ to manufacture. Below, summarize the effect on the accounts on March $1$ from the standpoint of the seller, Aspire Excellent Inc., and the buyer, YBI.