On December 31, 2015, Flint Co. performed environmental consulting services for Hayduke Co. Hayduke was short of cash, and Flint Co. agreed to accept a $337, 600 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 11%. Flint is much more creditworthy and has various lines of credit at 5%. Prepare the journal entry to record the transaction of December 31, 2015, for the Flint Co. Assuming Flint Co.'s fiscal year-end is December 31, prepare the journal entry for December 31, 2016. Assuming Flint Co.'s fiscal year-end is December 31, prepare the journal entry for December 31, 2017