On May 1, 2017, Vaughn 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 $893 in advance on May 15, 2017. Kickapoo pays Vaughn on May 15, 2017, and Vaughn delivers the mower (with cost of $566) on May 31, 2017.

(a) Prepare the journal entry on May 1, 2017, for Vaughn

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

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