On October 10, 2015, Executor Co. entered into a contract with Belisle Inc. to transfer Executor’s specialty products (sales value of €10,000, cost of €6,500) on December 15, 2015. Belisle agrees to make a payment of €5,000 upon delivery and signs a promissory note to pay the remaining balance on January 15, 2016. What entries does Executor make in 2015 on this contract? Ignore time value of money considerations.