In June 2017, a single commercial customer orders 50 M612 storage units, priced at $10,600 each (with a cost per unit of $7,000). Shamrock provides customers ordering more than 20 M612 units during a 12-month period a 4% volume discount on their entire order. On July 19, 2017, Shamrock delivered all 50 M612 units. Shamrock received payments for the units on August 5, 2017. Prepare the journal entries for Shamrock on July 19, 2017 and August 5, 2017. Assume the company records sales transaction net. (Credit account titles are automatically indented when 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) (To record cost of goods sold) Debit Credit