On May 1, 2019, Richard Inc. entered into a contract to deliver one of its specialty mowers to Landscaping Co. The contract requires Landscaping to pay the contract price of 800 in advance on May 15, 2019. Landscaping pays Richard on May 15, 2019, and Richard delivers the mower (with cost of 475) on May 31, 2019. Instructions a. Prepare the journal entry on May 15, 2019, for Richard (6 pts). b. Prepare the journal entry on May 31, 2019, for Richard (12 pts). Type the journal entries in the box provided below