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On May 1, 2017, Sheffield Inc. entered into a contract to deliver one of its specialty mowers to Kickapoo Landscaping Co. The contract requires Kickapoo

On May 1, 2017, Sheffield Inc. entered into a contract to deliver one of its specialty mowers to Kickapoo Landscaping Co. The contract requires Kickapoo to pay the contract price of $947 in advance on May 15, 2017. Kickapoo pays Sheffield on May 15, 2017, and Sheffield delivers the mower (with cost of $592) on May 31, 2017. (a) Prepare the journal entry on May 1, 2017, for Sheffield.

(b) Prepare the journal entry on May 15, 2017, for Sheffield.

(c) Prepare the journal entry on May 31, 2017, for Sheffield.

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