Current Attempt in Progress On January 1, 2023, Oriole Company enters into a contract to transfer Product A and Product B to Whispering Winds Co, for \$133,000. The contract specifies that payment for Product A will not occur until Product B is also delivered. In other words, payment will not occur until both Product A and Product B are transferred to Whispering Wind5. Oriole determines that stand-alone prices are $34,400 for Product A and $98,600 for Product B, Oriole delivers Product A to Whispering Winds on February 1, 2023, On March 1. 2023, Oriole delivers Product B to Whispering Winds. What journal entries should Oriole make in regard to this contract in 2023? (Credit occount wiles 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 O for the amounts. List all debit entries before credit entries, Record journal entries in the order presented in the