On May 1, 2020, Pearl 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 $833 in advance on May 15, 2020. Kickapoo pays Pearl on May 15, 2020, and Pearl delivers the mower (with cost of $527) on May 31, 2020. (a) Prepare the journal entry on May 1, 2020, for Pearl. (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 Pearl. (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 Pearl.

(to record sales)

(to record cost of goods sold)