On June 1, 2025, Cullumber Company sells $211,000 of shelving units to a local retailer, Oriole, which is planning to expand its stores in the area. Under the agreement, Oriole asks Cullumber to retain the shelving units at its factory until the new stores are ready for installation. Title passes to Oriole at the time the agreement is signed. The shelving units are delivered to the stores on September 1, 2025, and Oriole pays in full. Prepare the journal entries for this bill-and-hold arrangement (assuming that conditions for recognizing the sale as a bill-and-hold sale have been met) for Cullumber on June 1 and September 1,2025 . The cost of the shelving units to Cullumber is $115,000. (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. Record journal entries in the order presented in the problem.)