The case has this detail:

KS entered into a sales agreement with the Canadian Hardball Association (CHA) to provide 5,000 hardball bats (at a price of $50 per bat) for an upcoming international baseball tournament that will be held in Canada. The bats were shipped to the CHA during the month of November 2020. Per the agreement, the CHA has until February 2021 to inspect the bats in order to determine if they meet international safety and performance standards.

Would a recommended solution be to recognize the revenue by debiting cash and crediting unearned revenue for the current reporting period. If not what would be the best solution for a case analysis.