On December 31, 2020, Sage Co. performed environmental consulting services for Hayduke Co. Hayduke was short of cash, and Sage Co. agreed to accept a $338,600 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%. Sage is much more creditworthy and has various lines of credit at 6%. Prepare the journal entry to record the transaction of December 31, 2020, for the Sage Co. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and final answers to 0 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.) Account Titles and Explanation Debit Credit Date Dec. 31, 2020 Notes Receivable 338600.00 Discount on Notes Receivable 20316.00 Sales Revenue 318284.00 Assuming Sage 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 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31. 2021 e Textbook and Media List of Accounts Assuming Sage Co's fiscal year-end is December 31, prepare the journal entry for December 31, 2022. (If no entry is required, select "No Entry"for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31. 2022 (To record interest revenue) (To record collection of note)