E7.14. On Dec 31, 2019, Hurly Co. performed environmental consulting services for Cascade Co. Cascade was short of cash, and Hurly Co. agreed to accept a $300,000 zero-interest-bearing note due December 31, 2021, as payment in full. Cascade is somewhat of a credit risk and typically borrows funds at a rate of 10%. Hurly is much more creditworthy and has various lines of credit at 6%. Please provide below: a. Entry on December 31, 2019, for Hurly. b. b. The journal entry for Dec 31, 2020 for Hurly