$15000 of recorded sales represent payment for goods which will not be delivered until July 2018. Note: Trial balance is as at 30 June 2018.

$15000 of recorded sales represent payment for goods which will not be delivered until July 2018. Note: Trial balance is as at 30 June 2018. How do I break this down in the Balance Day Adjustment journal? Eg, Account name, debit, credit. Thank you