On November $1,2024,$ Pharoah Farm entered into a contract to buy a $$154000$ harvester from John Deere. The contract required Pharoah Farm to pay $$154000$ in advance on November $1,2024.$ The harvester $($cost of $$114000)$ was delivered to Pharoah 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 $$154000.$

credit to Sales Revenue for $$154000.$

debit to Unearned Sales Revenue for $$154000.$

credit to Unearned Sales Revenue for $$154000.$