The firm delivers goods with a sales price of $375,000 to customers during 2014, as contracted. This amount includes the goods ordered on 11/15/2013 ( this transaction was dr cash 45,000 and cr unearned revenue 45,000). the remaining goods were sold on account. the firm collects $257,000 of these sales during 2014 and expects to fully collect the remaining amount. What is journey entry for this transaction?