On October 2, 2020, a company enters into a contract to transfer a product to the customer. It is agreed that the customer will pay the full price of $55,000 in advance on October 14, 2020. The customer pays on October 14, 2020, and company delivers the product on October 26, 2020. The company should make the journal entry to record cost of goods sold on which date of October: (enter the date only)