Crown Ltd sells furniture on 12 months interest free terms to qualifying customers. On 30 June 2019, Crown Ltd sells $20 000 of furniture to Ms Smith, payable by 30 June 2020. The appropriate interest rate for this transaction is determined to be 6% per annum. The present value of the $20 000 to be received in one years time is $18 868. The journal entry to be recorded by Crown Ltd at 30 June 2019 is: