* Chapter 6: Graded Assignment Question 10 of 11 0.89/4 Date Account Titles and Explanation Debit Dec. 31, 2025 Service Revenue Discount on Notes Receivable On December 31, 2025, Sheffield Co. performed environmental consulting services for Hayduke Co. Hayduke was short of cash, and Sheffield Co. agreed to accept a $338,600 zero-interestbearing note due December 31,2027 , as payment in full. Hayduke is somewhat of a credit risk and typically borrows funds at a rate of 11%. Sheffield is much more creditworthy and has various lines of credit at 6%. (a) Prepare the journal entry to record the transaction of December 31,2025 , for the Sheffield Co. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and final answers to 0 decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before yredit entries.)