Grouper Mowers Ltd. agreed to sell the City of Halifax four riding mowers and 20 push lawn mowers. The contract price was $57,600. Grouper normally sells its riding mowers for $11,520 and its push lawn mowers for $768. The contract required the City of Halifax to pay Grouper once all of the merchandise has been delivered to the city's public works yard. Grouper's management does not expect any returns or any issues with payment. Grouper delivered all four of the riding mowers and 14 of the push mowers on April 26. The remaining six push mowers were delivered on May 5. Grouper received payment from the city on May 18. Grouper's cost for each riding mower is $7,968, while the push mowers cost the company $500 each. (b) Record the transactions for April and May in Grouper's records assuming that the company uses a perpetual inventory system. (List all debit entries before credit entries. 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.) Date Account Titles and Explanation (To record sales) Debit Credit (To record cost of goods sold) (To record sales) O (To record cost of goods sold)