ITunes won't sync Calendars

The Problem

At some point after my migration from Mac OS X 10.7 to 10.8 I noticed iTunes isn't syncing calendars anymore.

The Analysis

iTunes unfortunately does not show any sign (or reason) of the error, but Console shows this:

16.10.13 22:40:29,188 iCalExternalSync[8603]: [ICalExternalSync ]Encountered exception: [ISyncConcreteSession pushChangesFromRecord:withIdentifier:]: you can't change the  record's entity name from com.apple.calendars.DisplayAlarm to com.apple.calendars.AudioAlarm in {
    "com.apple.ical.sound" = Basso;
   "com.apple.syncservices.RecordEntityName" = "com.apple.calendars.AudioAlarm";
   owner =     (
       "Event/p1367"
   );
   sound = Basso;
   triggerduration = "-54000";
} withStack: (
	0   iCalExternalSync                    0x000000010ab30a60 iCalExternalSync + 125536
	1   iCalExternalSync                    0x000000010ab1fac9 iCalExternalSync + 56009
	2   iCalExternalSync                    0x000000010ab2f694 iCalExternalSync + 120468
	3   libdyld.dylib                       0x00007fff8db097e1 start + 0
	4   ???                                 0x0000000000000005 0x0 + 5
)

The Solution

As this and that points out, this is the solution:

• Quit Calendar
• Open ~/Library/Calendars
• Delete this files:
  
• After that, restart Calendar, it will upgrade it's data and then is able to sync again to your iPhone: