On May 1, 2020, Crane 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 $965 in advance on May 15, 2020. Kickapoo pays Crane on May 15, 2020, and Crane delivers the mower (with cost of $636) on May 31, 2020. (a) Prepare the journal entry on May 1, 2020, for Crane. (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.) Date Account Titles and Explanation Debit Credit May 1, 2020 enter an account title to record the transaction on May 1, 2017 enter a debit amount enter a credit amount enter an account title to record the transaction on May 1, 2017 enter a debit amount enter a credit amount (b) Prepare the journal entry on May 15, 2020, for Crane. (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.) Date Account Titles and Explanation Debit Credit May 15, 2020 enter an account title to record the transaction on May 15, 2017 enter a debit amount enter a credit amount enter an account title to record the transaction on May 15, 2017 enter a debit amount enter a credit amount (c) Prepare the journal entry on May 31, 2020, for Crane. (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.) Date Account Titles and Explanation Debit Credit May 31, 2020 enter an account title to record sales on May 31, 2017 enter a debit amount enter a credit amount enter an account title to record sales on May 31, 2017 enter a debit amount enter a credit amount (To record sales) enter an account title to record cost of goods sold on May 31, 2017 enter a debit amount enter a credit amount enter an account title to record cost of goods sold on May 31, 2017 enter a debit amount enter a credit amount (To record cost of goods sold)