On May 1, 2020, Splish 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 \$812 in advance on May 15, 2020. Kickapoo pays Splish on May 15, 2020, and 5plish delivers the mower (with cost of $495 ) on May 31,2020. (a) Prepare the journal entry on May 1, 2020, for Splish. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) (b) Prepare the journal entry on May 15, 2020, for Splish. (Credit account tities 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 O for the amounts.) (c) Prepare the joumal entry on May 31, 2020, for Splish. (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 occount titles and enter O for the amounts.)