Shaw Company sells goods that cost $$300,000$ to Ricard Company for $$400,000$ on January $2,2023.$ The sales price includes an installation fee, which is valued at $$40,000.$ The fair value of the goods is $$370,000.$ The goods were delivered on March $1,2023.$ Installation is considered a separate performance obligation and was completed on June $18,2023.$ Under the terms of the contract, Ricard pays Shaw $$270,000$ on delivery of the goods and the balance at the completion of the installation. Prepare the journal entries for Shaw on January $2,$ March $1,$ and June $18,2023.($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. Record journal entries in the order presented in the problem. List all debit entries before credit entries$)$