d. On December 31, 20x0, you make a large sale of inventory to a customer. You offered your customer financing terms as follows: $300,000 payable on December 31, 20x3 interest of 1.5% on the $300,000 payable on Dec 31, 20x1, 20x2 and 20x3. Your incremental borrowing rate is 6% and you estimate that your customer's incremental borrowing rate is 8%. Prepare all journal entries for this transaction for the years ended December 31, 20x0 and 20x1