On May $10,2023,$ Wildhorse Co$.$ enters into a contract to deliver a product to Sheffield Inc. on June $15,2023.$ Sheffield agrees to pay the full price of $\backslash (\backslash$$ $2,230\backslash )$ on July $15,2023.$ The cost of goods is $\backslash (\backslash$$ $1,470\backslash ).$ Wildhorse delivers the product to Sheffield on June $15,2023,$ and receives payment on July $15,2023.$ Prepare the journal entries for Wildhorse related to this contract. $($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.$)$ Date $($To record sales$)($To record cost of goods sold$)$