During December, Oriole Appliance Company sold appliances to Cheyenne Company for $22,000. Oriole is unable to determine Cheyenne's ability to pay the amount owing. Cheyenne pays the full amount due in February of the following year. Oriole uses the earnings approach to revenue recognition. Identify the critical event that will trigger revenue recognition. Prepare the journal entry to record the shipment of goods to Cheyenne. The goods cost Oriole $16,720 and Oriole uses a perpetual inventory system. (Credit account titles 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 0 for the amounts. List all debit entries before credit entries.) Identify the critical event that will trigger revenue recognition. eTextbook and Media