Exercise 18-3 On May 1, 2017, Headland Inc. entered into a contract to deliver one of its specialty mowers to Kickapoo Landscaping Co. The contract requires Kickapoo to pay the contract price of $913 in advance on May 15, 2017. Kickapoo pays Headland on May 15, 2017, and Headland delivers the mower (with cost of $563) on May 31, 2017. (a) Prepare the journal entry on May 1, 2017, for Headland. (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.) Date Account Titles and Explanation Debit Credit May 1, 2017 (b) Prepare the journal entry on May 15, 2017, for Headland. (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.) Date Account Titles and Explanation Debit Credit May 15, 2017 (c) Prepare the journal entry on May 31, 2017, for Headland. (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.) Date Account Titles and Explanation Debit Credit May 31, 2017 (To record sales) (To record cost of goods sold)