On December 31, 2017, Ivanhoe Co. sold equipment to Metlock, Inc. Ivanhoe Co. agreed to accept a $500,000 zero-interest-bearing note due December 31, 2019, as payment in full. Metlock, Inc. incorporated in 2017 and had very little credit history at the time of the transaction with Ivanhoe. Therefore, at that time, Metlock typically borrowed funds at a rate of 12%. Ivanhoe has a long and positive credit history. Therefore, Ivanhoe has various lines of credit at 5%. Prepare the journal entry to record the transaction of December 31, 2017, for Ivanhoe Co. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round present value factor calculations to 5 decimal places, e.g. 1.25124.) Account Titles and Explanation Debit Credit SHOW LIST OF ACCOUNTS