On May $1,2025,$ Allen Inc. entered into a contract to deliver one of its specialty mowers to Wildhorse Landscaping Co$.$ The contract requires Wildhorse to pay the contract price of $$965$ in advance on May $15,2025.$ Wildhorse pays Allen on May $15,2025,$ and Allen delivers the mower $($with cost of $$636)$ on May $31,2025.$

$($a$)$

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Prepare the journal entry on May $1,2025,$ for Allen. $($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. List debit entry before credit entry.$)$

Date Account Titles and Explanation

Debit

Credit

lay $1,2025$