On November $1,2024,$ Cullumber Farm entered into a contract to buy a $$151000$ harvester from John Deere. The contract required Cullumber Farm to pay $$151000$ in advance on November $1,2024.$ The harvester $($cost of $$111000)$ was delivered to Cullumber Farm on November $30,2024.$ The journal entry for John Deere to record the contract on November $1,2024$ includes a

credit to Accounts Receivable for $$151000.$

credit to Unearned Sales Revenue for $$151000.$

credit to Sales Revenue for $$151000.$

debit to Unearned Sales Revenue for $$151000.$