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On March 1, 2018, Cheng Company enters into a contract to sale a product to MRH on July 31, 2018. The contract is structured so that MRH is required to pay the full contract price of $50,000 on August 31, 2018. The cost of the goods transferred is $30,000. Cheng delivers the product to MRH on July 31, 2018. The journal entry to record the sale on July 31, 2018 is: Debit: Accounts Receivable 50,000 Credit: Sales Revenues 50,000 Debit: Cash 50,000/ Credit: Sales Revenues 50,000 OA od Debit: Cash 50,000 Credit: Unearned Revenues 50,000 OD Debit: Cost of goods sold 30,000/ Credit: Inventory 30,000