On May 1, 2025, Garcia Inc. entered into a contract to deliver one of its specialty mowers to Pharoah Landscaping Co. The contract requires Pharoah to pay the contract price of $909 in advance on May 15, 2025. Pharoah pays Garcia on May 15, 2025, and Garcia delivers the mower (with cost of $583 ) on May 31, 2025. (a) Prepare the journal entry an May 1, 2025, for Garcia. (Credit account titles are automatically indented when the omount is entered. Do not indent manually if no entry is required, select "No entry" for the account tites and enter 0 for the amounts. List debit entry before credit entry.]