On March 1, 2024, Gold Examiner receives $157,000 from a local bank and promises to deliver 106 units of certified 1-ounce gold bars on a future date. The contract states that ownership passes to the bank when Gold Examiner delivers the products to Brink's, a thirdparty carrier. In addition, Gold Examiner has agreed to provide a replacement shipment at no additional cost if the product is lost in transit. The stand-alone price of a gold bar is $1,410 per unit, and Gold Examiner estimates the stand-alone price of the replacement insurance service to be $90 per unit. Brink's picked up the gold bars from Gold Examiner on March 30, and delivery to the bank occurred on April 1. Record any necessary entry when Brink's has picked up the gold bars from Gold Examiner. Note: Enter debits before credits. Record any necessary entry upon delivery of the gold bars to the bank. Note: Enter debits before credits