How do you find the discount on notes receivable and the sales revenue?

On December 31, 2025, Oriole Co. performed environmental consulting services for Hayduke Co. Hayduke was short of cash, and Oriole Co. agreed to accept a $296,600 zero-interest-bearing note due December 31,2027 , as payment in full. Hayduke is somewhat of a credit risk and typically borrows funds at a rate of 12%. Oriole is much more creditworthy and has various lines of credit at 6%. (a) Prepare the journal entry to record the transaction of December 31, 2025, for the Oriole Co. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and final answers to 0 decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)