Marin Company has the following transactions related to notes receivable during 2025. Oct. 1 Exchanged A1 Sport Supply Inc.'s \$12,000 accounts receivable for a 2-year, 7\% note. Dec. 31 Accrued interest revenue on the note receivable. Journalize the transactions for Marin Company (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) eTextbook and Media Attempts: 0 of 3 used Current Attempt in Progress On January 6, Sunland Co. sells merchandise on account to Harley Inc. for $8,100, terms 3/10,n/30. On January 16 , Harley pays the amount due. Prepare the entries on Sunland Co.'s books to record the sale and related collection. (Omit cost of goods sold entries.) (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)