On May 1, 2023, Carla Vista Company enters into a contract to transfer a product to Brian Company on September 30, 2023. It is agreed that Brian will pay the full price of $27,180 in advance on June 15, 2023. Brian pays on June 15, 2023, and Carla Vista delivers the product on September 30, 2023, which cost $19,600. Prepare the journal entries required for Carla Vista in 2023. (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 O for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) Date Account Titles and Explanation May 1, 2023 No Entry No Entry Debit 0 Cre Mav 1. 2023 No Entry No Entry June 15.2023 Cash Unearned Revenue September 30, 2023 (To record sales revenue) Unearned Revenue Sales Revenue (To record cost of goods sold) 27180 27180