On December 31, 2020, Marigold Co. performed environmental consulting services for Hayduke Co. Hayduke was short of cash, and Marigold Co. agreed to accept a $ 287,800 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 10%. Marigold is much more creditworthy and has various lines of credit at 6%. Assuming Marigold Co.'s fiscal year-end is December 31, prepare the journal entry for December 31, 2021. (Round answers to o decimal places, e.g. 5,275. 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.) Debit Credit Date Account Titles and Explanation Dec 31, 2021 Discount on Notes Receivable Interest Revenue