Marigold Company sells custom-made windows to Sheridan Inc. for a new office building. The sale price for the windows is $298,000. Marigold requires customers to provide a down payment of 15% before it designs and manufactures the windows to customer specifications. Sheridan makes the down payment on December 10, 2025, and the windows are completed and delivered on April 3. 2026. (a) Prepare the entry for Marigold when it receives the down payment. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record entries in the order displayed in the problem statement. List all debit entries before credit entries.) Prepare the entries for Marigold on April 3, 2026. The cost of the windows is $214,000. (If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts. Credit occount titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.)