21. (2 points) On 12-31-18, J sold some inventory to T. J accepted from T a $1,200,000, 10% note receivable. I will collect interest on the note every 12-31 starting 12-31-19. J will collect the note principle in full on 12-31-20. Under normal circumstances, J earns 11% on its funds. The cost of the inventory sold was $320,000. Prepare the entries J should make on 12-31-18, 12-31-19, and 12-31-20