Blue Company sells custom-made windows to Sandhill Inc. for a new office building. The sale price for the windows is $288,000. Blue requires customers to provide a down payment of 20% before it designs and manufactures the windows to customer specifications. Sandhill makes the down payment on December 10, 2025, and the windows are completed and delivered on April 3, 2026. (a) Your answer is partially correct. Prepare the entry for Blue when it receives the down payment. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record entries in the order displayed in the problem statement. List all debit entries before credit entries.) Date Debit Credit Account Titles and Explanation December 10, 2025 Cash