On December 31, 2023, Riverbed Co. performed environmental consulting services for Marin Co. Marin was short of cash, and Riverbed Co, agreed to accept a $120,000 zero-interest-bearing note due December 31,2025, as payment in full. Marin is somewhat of a credit risk and typically borrows funds at a rate of 11%. Riverbed 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 Riverbed Co. (Round present value foctor calculations to 5 decimal ploces, eg. 1.25124 and final answers to 2 decimal places, eg. 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 tities and enter O for the amounts, List all debit entries before credit entries.)