On March 1, 2023, Crane Company enters into a contract to transfer a product to Shamrock Inc. on July 31,2023 . Shamrock agrees to pay the full price of $13,000 in advance on April 15,2023 . Crane delivers the product on July 31,2023 . The cost of the product is $7,730 What journal entries are required in 2023 ? (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 O for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) (To record delivery of goods) July 31,2023 Cash (To record cost of goods sold)