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On May 1, 2020, Cullumber Company enters into a contract to transfer a product to Headlands Company on September 30,2020 . It is agreed that Headlands will pay the full price of $26,350 in advance on June 15,2020 . Headlands pays on June 15,2020, and Cullumber delivers the product on September 30,2020 which cost $17,200. Prepare the journal entries required for Cullumber on May 1, June 15, and September 30,2020 . (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 Of for the amounts. Record journal entries in the order presented in the problem.)