On June $1,2020,$ Whispering Company sells $$166,000$ of shelving units to a local retailer, ShopBarb, which is planning to expand its stores in the area. Under the agreement, ShopBarb asks Whispering to retain the shelving units at its factory until the new stores are ready for installation. Title passes to ShopBarb at the time the agreement is signed. The shelving units are delivered to the stores on September $1,2020,$ and ShopBarb pays in full. Prepare the journal entries for this bill$-$and$-$hold sale have been met$)$ for Whispering on June $1$ and September $1,2020.$ The cost of the shelving units to Whispering is $$94,000.$