On December 31, 2023, Sandhill Co. performed environmental consulting services for Teal Co. Teal was short of cash, and Sandh agreed to accept a $150,000 zero-interest-bearing note due December 31, 2025, as payment in full. Teal is somewhat of a credit and typically borrows funds at a rate of 11%. Sandhill 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 Sandhill Co. (Round present value factor calculatio to 5 decimal places, e.g. 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 Debit Credit