On November 1, 2014, Green Valley Farm entered into a contract to buy a $75,000 harvester from John Deere. The contract required Green Valley Farm to pay $75,000 in advance on November 1, 2014. The harvester (cost of $55,000) was delivered on November 30, 2014. The journal entry to record the delivery of the equipment includes a

a. debit to Unearned Sales Revenue for $75,000.

b. credit to Unearned Sales Revenue for $75,000.

c. credit to Cost of Goods Sold for $55,000.

d. debit to Inventory for $55,000.