On December 31, 2017, Oriole Co. sold equipment to Sage Hill, Inc. Oriole Co. agreed to accept a $ 360,000 zero-interest-bearing note due December 31, 2019, as payment in full. Sage Hill, Inc. incorporated in 2017 and had very little credit history at the time of the transaction with Oriole. Therefore, at that time, Sage Hill typically borrowed funds at a rate of 12%. Oriole has a long and positive credit history. Therefore, Oriole has various lines of credit at 5%. (a) Prepare the journal entry to record the transaction of December 31, 2017, for Oriole 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 for the amounts. Round present value factor calculations to 5 decimal places, eg. 1.25124.) Account Titles and Explanation Debit Credit Notes Receivable