ES: 6 25) Note issued for cash and other rights Rebecca Land Corp. issued a 5-year, zero-interest-bearing note with a $ 1,000,000 face value to Lindsay Inc. for $1,000,000 cash. Rebecca also gave Lindsay the right to use a parcel of land for equipment storage for 5 years. Interest rates for notes of this type were 8% at issue. Instructions Prepare the journal entries to record the issuance of the note by (1) Rebecca and (2) Lindsay. Use your calculator and round values to the nearest dollar