Current Attempt in Progress Sheffield Company sells custom-made windows to Crane Inc. for a new office building. The sale price for the windows is $282,000. Sheffield requires customers to provide a down payment of 15% before it designs and manufactures the windows to customer specifications. Crane makes the down payment on December 10, 2025, and the windows are completed and delivered on April 3, 2026. (a) Prepare the entry for Sheffield 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 December 10, 2025 Account Titles and Explanation Debit Cre