Facts LOB A was awarded a FFP contract for a total price of $20M Estimate at Completion (EAC) costs are $16M. Costs incurred are as follows November ITD December ITD $1M $3M During December, a delivery valued at $1.5M was accepted by the customer. Requirement 1. Assuming sales are recognized based on deliveries, record the appropriate journal entries for November 2 Record the appropriate journal entries for December HINT Use the following accounts to prepare entries "Unbilled", "Accounts Payable", "Accounts Receivable" "Sales" "Cost of Sales", "PBIT", and "Cash