Sales-W Inc. sales are poor in December due to the holidays and the company has decided this year to try to boost sales and offer discount on try-outs. Normal costs for a try-out is $5,000. The company has decided to offer the following incentive in which they can get two try-outs for the price of one if the customer pays $5,000 in advance. Prepare a journal entry for the customers prepayment of $5,000, and if the company did one try-out.