On December 31, 2020, Windsor Co. performed environmental consulting services for Hayduke Co. Hayduke was short of cash, and Windsor Co. agreed to accept a $330,600 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%. Windsor 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 Windsor Co. (Round present value factor calculations to 5 decimal places, eg. 1.25124 and final answers to decimal places, eg. 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.) Account Titles and Explanation Debit Credit Date Dec 31, 2020