On October 3, Willow Company delivers merchandise worth $1,500 to Sky Corporation. Previously, on September 19 , Willow enters into a contract to deliver $3,000 of merchandise on account to Sky. Sky's fiscal year end is September 30 and Willow's fiscal year end is October 31 . On which date would Willow recognize the revenue? A. September 19 B. October 31 C. October 3 D. September 30