28. (4 points) On 12-31-12, J sold land (a fixed asset) to T. J accepted a $450,000, zero-interest bearing note receivable. J will collect the note principle in full on 12-31-14. Under the circumstances, J estimated an appropriate market rate of 4%. The carrying value of the land sold was $100,000. Prepare the entries J should make on 12-31-12, 12-31-13, and 12-31-14