On January $1,2017,$ Fryer Company enters into a contract to supply $600$ pastry frying flachines to a regional donut retailer. The machines will be delivered at a rate of $25$ machines per month over $2$ years at a transaction price of $$1,000$ per machine. The salesperson received a $$36,000$ sales commission on the date the contract was signed. The journal entry to record the transaction on January $1$ will include a

a$.$ debit Prepaid Sales Commissions for $$36,000.$

b$.$ debit Sales Commission Expense for $$36,000.$

c$.$ credit Sales Revenue $$600,000.$

d$.$ credit Sales Revenue $$564,000.$