carla vista company sells good to wildhorse inc by accepting a note receivable on january $22025.$ the goods have a sale price of $599000($cost of $520000.$ the terms are net $30.$ if wildhorse pays within $5$ days. however it receives a cash discount of $9000.$ past history indicates that the cash discount will be taken. on january $282025$ wildhorse makes payment to carla vista for the full sales price.