On July 31, 2013 Sun-Glass Hut paid KAT Watches Inc $3,170,062.50 for 21,750 custom watches. As part

Fantastic news! We've Found the answer you've been seeking!

Question:

On July 31, 2013 Sun-Glass Hut paid KAT Watches Inc $3,170,062.50 for 21,750 custom watches. As part of the order KAT Watches has promised to in-print Sun-Glass Hut's insignia on each watch band. KAT Watches Inc plans to have the first batch of 10,000 watches ready for shipment to Sun-Glass Hut on October 31, 2013. The remaining batch of watches will not be ready for shipment until January of the following year. Prepare the July 31st Journal Entry.

Based on the narrative above, here's the follow up Question:

"On October 31, 2013 KAT Watches Inc shipped(FOB-shipping point) Sun-Glass Hut 10,000 custom watches paid for in the above entry." What may be the journal entry(s) for this one?