On November 1, 2024, Wildhorse Farm entered into a contract to buy a $159000 harvester from John Deere. The contract required Wildhorse Farm to pay $159000 in advance on November 1, 2024. The harvester (cost of $119000) was delivered to Wildhorse Farm on November 30, 2024. The journal entry for John Deere to record the delivery of the equipment includes a debit to Inventory for $119000. O credit to Cost of Goods Sold for $119000. O debit to Unearned Sales Revenue for $159000. O credit to Unearned Sales Revenue for $159000.