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$)$

Your answer is correct.

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 O for the amounts. List debit entry before credit entry$)$

$\backslash$table$[[$Date$,$Account Titles and Explanation,Debit,Credit$],[$May $1,2025],[4||$