Karim Co. entered into a sales contract for 2 products:

- Six months of continuous gardening services starting on 10/1/2022, and

- A high-end lawn mowing and manicuring machine delivered at the end of the six months of gardening services (3/31/2023).

The customer bought both for $50,000. The stand-alone selling prices for the items are $10,000 for the services and $40,000 for the machine (i.e., there's no discount for the bundle). The contract states that both the services and the machine must be delivered before the seller is entitled to receive payment, and payment in full is due on 4/1/2023.

Karim provides the services and delivers the machine on time, and the customer pays the amount due on 4/1/2023.

Show the entry or entries Karim should make in 2022 for the contract.