On December 31, 2023, Coronado Co. performed environmental consulting services for Whispering Co. Whispering was short of cash, and Coronado Co. agreed to accept a $125,000 zero-interest-bearing note due December 31, 2025, as payment in full. Whispering is somewhat of a credit risk and typically borrows funds at a rate of 10%. Coronado is much more creditworthy and has various lines of credit at 6%. Click here to view factor tables (a) Prepare the journal entry to record the transaction of December 31, 2023, for Coronado Co. (Round present value factor calculations to 5 decimal places, eg. 1.25124 and final answers to 2 decimal places, e.g. 5,275.25. Credit account titles are automatically indented when the amount is entered. Do not Indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries) Account Titles and Explanation Notes Receivable Service Revenue Discount on Notes Payable Debit 125000 Credit