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On October 1, 2025, Marigold Equipment Company sold a pecan-harvesting machine to Valco Brothers Farm, Inc. In lieu of a cash payment Valco Brothers Farm gave Arden a 2-year, $169,200,8% note (a realistic rate of interest for a note of this type). The note required interest to be paid annually on October 1. Marigold's financial statements are prepared on a calendar-year basis. Assuming Valco Brothers Farm fulfills all the terms of the note, prepare the necessary journal entries for Marigold Equipment indent manually. List all debit entries before credit entries.)