$9.(5$ points$)$ On March $1,2024,$ Clark Kitchens sold customized industrial cabinets to Keller Restaurant for $$38,000.$ The cost of the cabinets is $$25,000.$ Keller has agreed to pay for the cabinets but can$$t accept delivery until May $15$th$.$ Clark Kitchens billed Keller on March $6$th and payment is due on April $15.$ By March $15$th$,$ Keller has completed the customization, prepared the cabinets for delivery and segregated them from the rest of their inventory. $($Use excel to answer$)$