Grouper Company sells custom-made windows to Carla Vista Inc. for a new office building. The sale price for the windows is $300,000. Grouper requires customers to provide a down payment of 20% before it designs and manufactures the windows to customer specifications. Carla Vista makes the down payment on December 10, 2025, and the windows are completed and delivered on April 3, 2026. (a) Prepare the entry for Grouper 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 occount tities are automatically indented when amount is entered. Do not indent manually. Record entrles in the order displayed in the problem statement. List all debit entries before credit entries.)