On May 1, 2025, Walker Inc. entered into a contract to deliver one of its specialty mowers to Carla Vista Landscaping Co. The contract requires Carla Vista to pay the contract price of $893 in advance on May 15, 2025. Carla Vista pays Walker on May 15 , 2025, and Walker delivers the mower (with cost of \$566) on May 31, 2025. (a) Prepare the journal entry on May 1, 2025, for Walker. (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.)