On October $10,2025,$ Blossom Co$.$ entered into a contract with Cullumber Inc. to transfer Blossom's specialty products $($sales value of $\backslash (\backslash$$ $8,000\backslash ),$ cost of $\backslash (\backslash$$ $4,000\backslash ))$ on December $15,2025.$ Cullumber agrees to make a payment of $\backslash (\backslash$$ $3,200\backslash )$ upon delivery and signs a promissory note to pay the remaining balance on January $15,2026.$ What entries does Blossom make in $2025$ on this contract? Ignore time value of money considerations. $($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 all debit entries before credit entries. Record journal entries in the order presented in the problem.$)$

Date

Account Titles and Explanation

Debit

Cre

$($To record sales$)$

$($To record cost of goods sold$)$