2021
1-Jan	Happy Foot Corp. sold boots to a large retail shoe store in exchange for a note receivable of
	$30,000. The cash sales price of the shoes and boots was $25,720.
	The note is due in 2 years and the implicit interest rate is 8%.
	Prepare the journal entries on
	January 1, 2021 to record the note
	December 31, 2021 to record interest revenue
	December 31, 2022 to record interest revenue
	January 1, 2023 to record receipt of payment of the note.