On November $1,2018,$ Green Valley Farm entered into a contract to buy a $150,000$ harvester from John Deere. The contract required Green Valley Farm to pay $150,000$ in advance on November $1,2018.$ The harvester $($cost of $110,000)$ was delivered on November $30,2018.$ The journal entry to record the delivery of the equipment includes a debit to Unearned Sales Revenue for $$