I am not so clear what you ask for. Sales are accounted with in the same way as any other revenue. So double entries would be E.g. Cr. Sales and Dr. Debtor.
However (unsold) agricultural produce is measured as follows and recorded as a gain or loss in P&L.
- Produce harvested from biological assets is measured at fair value less costs to sell at the point of harvest
- Such measurement is the cost at the date when applying IAS 2 Inventory or another applicable IFRS.