On December 31, 2015, Monty Co. performed environmental consulting services for Hayden Co. Hayden was short of cash, and Monty Co. agreed to accept a $70,000 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 10%. Monty is much more creditworthy and has various lines of credit at 6%. Assuming Monty Co.s fiscal year-end is December 31, prepare the journal entry for December 31,