What would the journal entry be for October 10 and upon delivery?

Practice Exercise 18-1 (Part Level Submission) On October 1, 2017, Pearl Inc. entered into a contract to sell a custom van to Smith Tours for $40,800. Under the contract, Smith is to pay Pearl $5,100 on October 10, 2017 and pay the remainder of the purchase price upon delivery (scheduled for October 31, 2017). Smith makes the $5,100 payment in a timely manner. Pearl delivers the van (with cost of $31,500) on October 31, 2017.