On January 1, 2020, Haifa company enters into a contract to transfer Product A and Product B to Jerash company for JD 60000, of which JD 40000 for Product A and JD 20000 for Product B The contract specifies that payment of Product A will not occur until Product B is also delivered. Haifa company delivers Product A to Jerash company on February 1, 2020. and delivers Product B On March 1, 2020 The debit side in the journal entry On February 1, 2020, in Haifa company records is: Contract Asset for JD 60000 Contract Asset for ID 40000 No Entry Accounts Receivable for JD 40000