Eastern Chemicals Corp. produces a chemical compound at its plant in Halifax, Nova Scoria, and Western Polymers Inc. produces the same chemical compound at its plant in Kelowna, British Columbia. Both companies have manufacturing facilities across Canada, which require the chemical compound as an input in production of industrial adhesives. For more efficient production cycles, and to save on freight costs, Eastern and Western have a swap agreement in place. Eastern has shipped some of the chemical compound from its inventory to Western's manufacturing facility located in Beresford, New Brunswick, according to an order placed by Western. The quantity of chemical compound shipped would normally be sold for $150, and the inventory cost of the chemical compound is $ 100. According to the swap agreement, Western will repay Eastern with the chemical compound at a later date. Prepare the journal entry to record the transaction in the books of Eastern, if any (assuming that Eastern recognizes revenue under the earnings approach).