During December, Crane Appliance Company sold appliances to Blue Company for $20,500. Crane is unable to determine Blue's ability to pay the amount owing. Blue pays the full amount due in February of the following year. Crane uses the earnings approach to revenue recognition. Identify the critical event that will trigger revenue recognition. Prepare the journal entry to record the shipment of goods to Blue. The goods cost Crane $15,580 and Crane uses a perpetual inventory system. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)