On January 1,2023, Sheridan Company enters into a contract to transfer Product A and Product B to Splish Co, for $135,000. 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 Splish. Sheridan determines that stand-alone prices are $31,200 for Product A and $103,800 for Product B. Sheridan delivers Product A to Splish on February 1,2023. On March 1, 2023, Sheridan delivers Product B to Splish. What journal entries should Sheridan make in regard to this contract in 2023? (Credit occount titles are outomotically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. List ail debit entries before credit entries. Record joumal entries in the order presented in the problem.)