On June 1.2025 , Wildhorse Company sells $187,000 of shelving units to a local retailer, Sheffreld, which is planning to expand its stores in the area, Under the agreement. Shefficld asks Widhorse to retain the shelving units at its factory until the new stores are ready for installation. Title passes to Sheffield at the time the agreement is signed. The shelving units are delivered to the stores on September 1,2025, and Sheffield pays in full, Prepare the journal entries for this bilb-and-hold arrangement (assuming that conditions for recognizing the sale as a bill-and thold sale have been met) for Wildhorse on June 1 and September 1,2025. The cost of the shelving units to Wilchorse is $95,000, iCredit occount titles are automaticalfy indented when the amount is entered. Do not indent manualik. If no entry is required, select "No entry" for the occount tifles and enter ofor the amounts. List all debit entries before credit entries. Record joumal entries in the order gresented in the