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Swifty Company sold $$9,480$ of its specialty shelving to Elkins Office Supply Co$.$ on account. Prepare the entries ignoring cost of goods sold entries when

$($a$)$ Swifty makes the sale. $($If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry.$)$