During the beginning of $2024$ one of Erick's customers Hanah was experiencing cash flow problems and was unable to pay her $$19,120$ account to Erick Mangement Group. Erick Management Group agreed to substitute a two$-$year note for the open account starting on January $1$st$,2024.$ Erick issued a two year non$-$interest bearing note. The note has an implied interest rate of $6\%.$ Prepare the journal or adjusting entries for the note for the two years. Prepare the entries for jan $1,2024,$ dec $31,2024,$ Dec $31,2025$ and Dec $31,2025.$