During the beginning of $2024$ one of Zain's customers Erika Rogers was experiencing cash flow problems and was unable to pay her $$19,120$ account to Zain Mangement Group. Zain Management Group agreed to substitute a two$-$year note for the open account starting on January $1$st$,2024.$ Zain 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. Make sure to put the dates of your entrie