On December 31, 2020, Cheyenne Co. performed environmental consulting services for Hayduke Co. Hayduke was short of cash, and Cheyenne Co. agreed to accept a $337,600 zero-interest-bearing note due December 31, 2022, as payment in full. Hayduke is somewhat of a credit risk and typically borrows funds at a rate of 11%. Cheyenne is much more creditworthy and has various lines of credit at 5%. Click here to view factor table.