On May 1, 2025, Robinson Inc. entered into a contract to deliver one of its specialty mowers to Ivanhoe Landscaping Co. The contract requires Ivanhoe to pay the contract price of $990 in advance on May 15, 2025. Ivanhoe pays Robinson on May 15, 2025, and Robinson delivers the mower (with cost of \$674) on May 31, 2025. (a) Prepare the journal entry on May 1, 2025, for Robinson. (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. List debit entry before credit entry.)