On May 1, 2020, Carla Vista Company enters into a contract to transfer a product to Coronado Company on September 30, 2020. It is agreed that Coronado will pay the full price of $25,390 in advance on June 15, 2020. Coronado pays on June 15, 2020, and Carla Vista delivers the product on September 30, 2020 which cost $17,800. Prepare the journal entries required for Carla Vista on May 1, June 15, and September 30, 2020.