On January 1,2023, Sandhill Company enters into a contract to transfer Product A and Product B to Tamarisk Co. for $188,000. The contract specifies that payment for Product A will not occur until Product B is also delivered. In other words, payment will not occur until both Product A and Product B are transferred to Tamarisk. Sandhill determines that stand-alone prices are $32,100 for Product A and $155,900 for Product B. Sandhill delivers Product A to Tamarisk on February 1, 2023. On March 1, 2023, Sandhill delivers Product B to Tamarisk. What journal entries should Sandhill make in regard to this contract in 2023? (Credit account titles are automatically indentehwhen the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)