(a) Windsor sells 3D printer systems. Recently, Windsor provided a special promotion of zero-interest financing for 2 years on any new 3D printer system. Assume that Windsor sells Lyle Cartright a 3D system, receiving a $6,300 zero-interest-bearing note on January 1, 2022. The cost of the 3D printer system is $5,040. Windsor imputes a 6% interest rate on this zero-interest note transaction. Prepare the journal entry to record the sale on January 1, 2022, and compute the total amount of revenue to be recognized in 2022. (Credit account titles are automatically Indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. Round present value factor calculations to 5 decimal places, eg. 1.25124 and the final answer to O decimal places eg. 58,971.) Account Titles and Explanation Debit Credit (To record sales) (To record cost of goods sold)