In September $2025,$ Crane Corp. commits to selling $152$ of its iPhone$-$compatible docking stations to Waterway Co$.$ for $$13,984($$$92$ per product$).$ The stations are delivered to Waterway over the next $6$ months. After $94$ stations are delivered, the contract is modified and Crane promises to deliver an additional $42$ products for an additional $$3,654($ $$87$ per station$).$ All sales are cash on delivery.

$($a$)$

Prepare the journal entry for Crane for the sale of the first $94$ stations. The cost of each station is $$53.($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 $0$ for the amounts. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit