On April 15, Year 3, Landon Co. signed a contract that entailed providing a piece of scientific equipment for $215,000 to Jacobs Inc., with delivery expected to occur on August 31, Year 3. Per the terms of the contract, Jacobs will pay Landon for the full amount on July 31, Year 3. Landon's cost to produce the equipment is $175,000. Assuming delivery occurs as expected, the August 31 journal entry for Landon will involve which of the following debits/credits?

Credit to cash of $215,000.

Debit to inventory of $175,000.

Credit to cost of goods sold of $175,000.

Debit to unearned sales revenue of $215,000.