Cambrla Limited took a $$230,000$ two$-$year note recelvable from a customer in connection with a major Inventory sale transaction on $1$ January $205.$ The note required annual end$-$of$-$year interest payments of $6\%,$ and the principal was due at the end of $206.$

PV of $$1,$ PVA of $$1,$ and PVAD of $$1.)($Use approprlate factor$($s$)$ from the tables provided.$)$

Required:

Prepare journal entries to record the initlal sale transaction and each payment on the books of Cambrla, assuming that the market Interest rate is $6\%.($If no entry Is required for a transaction$/$event$,$ select $"$No Journal entry required" In the flrst account fleld. Round time value factor to $5$ declmal places and final answers to the nearest whole dollar amount.$)$

$\backslash$table$[[,$No$,$Date,General Journal,Debit,Credit$],[>,1,1$ January $205,$Notes receivable,$230,000,],[,,$Sales revenue,,$230,000],[1,2,\backslash$table$[[31$ December$],[205$