On December 31, 2015, Marin Co. performed environmental consulting services for Hayden Co. Hayden was short of cash, and Marin Co. agreed to accept a $170,000 zero-interest-bearing note due December 31, 2017, as payment in full. Hayden is somewhat of a credit risk and typically borrows funds at a rate of 12%. Marin is much more creditworthy and has various lines of credit at 6%. (a) Your answer is partially correct. Prepare the journal entry to record the transaction of December 31, 2015, for Marin Co. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and final answers to 2 decimal places, e.g. 5,275.25. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Dec. 31, 2015 Notes Receivable Consulting Revenue Discount on Notes Receivable Debit 170000 Credit