On May $1,2025,$ Robinson Inc. entered into a contract to deliver one of its specialty mowers to Ivanhoe Landscaping Co$.$ The contract requires Ivanhoe to pay the contract price of $$990$ in advance on May $15,2025.$ Ivanhoe pays Robinson on May $15,2025,$ and Robinson delivers the mower $($with cost of $$674)$ on May $31,2025.($b$)$

Prepare the journal entry on May $15,2025,$ for Robinson. $($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 debit entry before credit entry.$)$

$\backslash$table$[[$Date $,$ Account Titles and Explanation$],[$May $15,2025]]$