Customer Advance Payment

I have a business scenario and I don't know the best way to implement it.

I spent a lot of time in searching for below solution or some hint but invain , specifically this accouting entry , this is unique hence posting

My client receives an order and creates a Sales Order. The customer has to make the advance payment. Once the payment is made, outbound delivery is made and goods are issued.

I thought of using a sales cycle and then check the accouting but its difficult to get a accouting entry as below

We will receive $2M as advance from our customer

Dr. Cash 2M

Cr. Liability with Customer 2M

We ship our products to the customer with an invoice.

The invoice should have the following contents

Dr. AR 20,000

Dr. Liability with Customer 80,000

Cr. Revenue 100,000

Liability account Balance 2M

Shipped 80,000

_______________________________

Balance 1,920,000

Thanks

Aryan