On July 31, Jones Company contracted to have two products built by Barbara Manufacturing for a total of $378000. The contract specifies that payment will only occur after both products have been transferred to Jones Company. Barbara determines that the standalone prices are $204000 for Product 1 and $174000 for Product 2. On August 1, when Product 1 has been transferred, Barbara's journal includes a O debit to Contract Assets for $204000. O debit to Accounts Receivable for $174000. debit to Accounts Receivable for $204000. O debit to Contract Assets for $174000.