On November 1, 2021, Green Valley Farm entered into a contract to buy a $150,000 harvester from John Deere. The contract required Green Valley Farm to pay $150,000 in advance on November 1, 2021. The harvester (cost of $110,000) was delivered on November 30, 2021. The journal entry to record the contract on November 1, 2021 includes a credit to Accounts Receivable for $150,000. credit to Unearned Sales Revenue for $150,000 debit to Unearned Sales Revenue for $150,000, credit to Sales Revenue for $150,000