Write the journal entries for the following transaction of Amy's publishing company in September 2020:

On September 30th, Amy's publishing company delivered the advertising pamphlets to the customer according to the contract. The direct cost of producing these pamphlets is $2,000 and is recorded as inventory on the balance sheet of Amy's publishing company. We will deal with how to recognize the inventory cost for a manufacturing company later in the class. The payment will be received in 30 days in the amount of $5000. The receipts of the full payment is reasonably assured.