On May 1,2025, William Inc. entered into a contract to deliver one of its specialty mowers to Crane Landscaping Ca. The contract requires Crane to pay the contract price of $944 in advance on May 15, 2025. Crane pays William on May 15, 2025, and William delivers the mower (with cost of \$620) on May 31, 2025. Prepare the journal entry on May 31,2025, for William. (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. List all debit entries before credit entries.)