Caratini company sells custom made windows to Bryant Inc for new office building. The sale price for the windows is $275000. Caratini requires customers to provide a down payment of 15% before it designs and manufactures the windows to customer specifications. Bryant makes the down payment of December 10, 2025 and the windows are completed and delivered on April 3, 2026. Prepare the entries for Caratini on April 3, 2026. The cost of the windows is $200,000.