Beta Ltd manufactures laptops. Cellar Ltd routinely buys laptops from Beta Ltd. On 1 June 2021, Beta Ltd enters into a contract with Cellar Ltd to manufacture 100 laptops at $1 500 each. The laptops are shipped on 1 July 2021. To honour Cellar Ltd as a loyal customer, Beta Ltd allows Cellar Ltd to make the payment in 2 years' time without charging any interests. Implicit interest rate is 5%. What journal entries that Beta needs to make on 1 July 2021 to account for the revenue received from Cellar? O DR Cash $150,000; CR Revenue $136,054; CR Deferred interest $13,946 O DR Accounts receivable $150,000; CR Revenue $136,054; CR Deferred interest $13,946 O DR Accounts receivable $150,000; CR Revenue $150,000 DR Cash $150,000; CR Revenue $150,000