By December 31, 2023, Ayayai Corp. had performed a significant amount of environmental consulting services for Blossom Ltd. Blossom was short of cash, and Ayayai agreed to accept a $154,000, non-interest-bearing note due December 31,2025 , as payment in full, Blossom is a bit of a credit risk and typically borrows funds at a rate of 15%. Ayayai is much more creditworthy and has various lines of credit at 8%. Ayayai reports under IFRS. The tables in this problem are to be used as a reference for this problem. Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF AN ANNUITY OF 1. (a) Your answer is partially correct. Prepare the journal entry to record the transaction on December 31, 2023, for Aysyal. (For calculotion purposes, use 5 decimal ploces as disployed in the foctor table provided. 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 Ofor the amounts List all debit entries before cadilit entries. Round answers to 0 decimal places, eg. 58,972.)