Toyota Sales \& Service enters into a contract with Peter on 1 March 205 to deliver a sport car for RM150,000 on 31 July 205. Upon signing of the contract, Peter pays RM20,000 by cash as a deposit for the sports car that he orders and agreed to pay RM130,000, the balance on April 1, 20x5. The deal is irrevocable. Peter does not pay the balance of RM130,000 until the 15th of April 205 by cheque, and Toyota Sales \& Service delivers the sport car on the 31st of July 205. Prepare all the relevant journal entries to record the contract in 205