$-13$

On January $2,2025,$ Carla Vista Inc. sells goods to Wildhorse Company in exchange for a zero$-$interest$-$bearing note with face value of $$10,900,$ with payment due in $12$ months. The fair value of the goods at the date of sale is $$9,600($cost $$5,760).$

$($a$1)$

Prepare the journal entry to record this transaction on January $2,2025.($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

$\backslash$table$[[$Date Account Titles and Explanation$],[$Jan$.2,2025$ Credit$],[($To record sales$)],[$Jan$.2,2025$ Debit$]]$

How much total revenue should be recognized in $2025?$

Total revenue $