On October 1, 2017, Blue Inc. entered into a contract to sell a custom van to Smith Tours for $36,900. Under the contract, Smith is to pay Blue $4,700 on October 10, 2017 and pay the remainder of the purchase price upon delivery (scheduled for October 31, 2017). Smith makes the $4,700 payment in a timely manner. Blue delivers the van (with cost of $27,300) on October 31, 2017. (a) Prepare Blue's journal entry on October 1, 2017. (Credit account titles are automatically indented when 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.) Account Titles and Explanation eTextbook and Media List of Accounts Save for Later Debit Credit Attempts: unlimited Submit Answer (b) The parts of this question must be completed in order. This part will be available when you complete the part above. (c) The parts of this question must be completed in order. This part will be available when you complete the part above.