On November 1, 2021, Sheridan Farm entered into a contract to buy a $143000 harvester from John Deere. The contract required Sheridan Farm to pay $143000 in advance on November 1, 2021. The harvester (cost of $103000) was delivered on November 30, 2021. The journal entry to record the delivery of the equipment includes a debit to Inventory for $103000. credit to Unearned Sales Revenue for $143000. debit to Unearned Sales Revenue for $143000. credit to Cost of Goods Sold for $103000