On March $1,2024,$ Clark Kitchens sold customized industrial cabinets to Keller Restaurant for $$38,000.$ The cost of the cabinets is $$25,000.$ Keller has agreed to pay for the cabinets but can$$t accept delivery until May $15$th$.$ Clark Kitchens billed Keller on March $6$th and payment is due on April $15.$ By March $15$th$,$ Keller has completed the customization, prepared the cabinets for delivery and segregated them from the rest of their inventory.

Prepare any journal entries that Clark Kitchens should make for the month of March. Can Clark recognize revenue $($yes or no$)$ and why?