B. On January 1, 2020, Sahem company enters a contract to transfer Product A and Product B to Salwa company for JD 60000, of which JD 40000 for Product A and JD 20000 for Product B The contract specifies that payment of Product A will not occur until Product B is also delivered. Sahem company delivers Product A to Salwa company on March 1, 2020. and delivers Product B on Jun 1, 2020. Instruction: What journal entries should Sahem Company make regarding this contract in 2020