On January 1, 2020, Pullman Farm Equipment Company entered into a signing contract to deliver a tractor to Buyer Company. The contract requires Buyer to pay 30% of the sales price on January 10, and the remainder 1 year after the delivery of the tractor at an 8% interest rate. The tractor's selling price is $80,000, and Pullman's manufacturing costs is $35,000. Pullman uses a perpetual inventory system. The tractor was delivered on May 1, 2020. Required: Record journal entries for Pullman for the following events: (If no entry is required, explain why briefly.) a. Signing of the contract. b. Receipt of the first payment. c. Delivery of the tractor d. Pullman fiscal year end of November 30, 2020 e. Receipt of customer's payment