Exercise 7-14 On December 31, 2015, Sunland Co. performed environmental consulting services for Hayduke Co. Hayduke was short of cash, and Sunland Co. agreed to accept a $252,100 zero-interest-bearing note due December 31, 2017, as payment in full. Hayduke is somewhat of a credit risk and typically borrows funds at a rate of 10%. Sunland is much more creditworthy and has various lines of credit at 6%. Prepare the journal entry to record the transaction of December 31, 2015, for the Sunland Co. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and final answers to decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Credit Date Account Titles and Explanation Debit Dec. 31, 2015 SHOW LIST OF ACCOUNTS