Port Automotive Supply enters into a contract to supply Sunland Electrocar Company with 280 automotive tires at a price of $39 per tire on August 4, 2021. The tires were delivered to Sunland on September 18, 2021, FOB destination, and terms are n/30. No returns are expected and Sunland does not offer a warranty on the tires because one is provided by the manufacturer. The cost of the tires to Port is $15 per tire. Portis unable to determine the collectibility of the amount from Sunland because it is a new company, but Sunland pays the amount in full on November 4, 2021. Using the revenue recognition criteria for the earnings approach, answer the following questions: Prepare any journal entries required to recognize revenue on the appropriate dates. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter Ofor the amounts. Record journal entries in the order presented in the problem.) Debit Credit Date Sept. 18, 2021 Account Titles and Explanation Accounts Receivable (To record deferred gross profit.) Cost of Goods Sold Nov. 4, 2021 v Merchandise Inventory (Collection on account.) Sales Nov. 4,2021 Cost of Goods Sold Deferred Gross Profit (To record sales and cost of goods sold.)