On December 31, 2022 Charlotte Corporation completed consulting services for Eleanor Company and accepted a 4-year zero-interest bearing promissory note in the face amount of $250,000 with a due date of December 31, 2026. The fair value of the services is not determinable and the note has no market. Charlottes cost of borrowing is 5%, but they know that Eleanors borrowing rate is 7%. Required: Prepare the journal entry on Charlottes books to record the services rendered.