on December 31, 2023, sandhill co. rendered services to indigo corporation at an agreed price of $110212.92. in payment, sandhill accepted $43200 cash and agreed to receive the balance in four equal installments of $21600 that are due each December 31 starting in 2024. An interest rate of 11% is applicable. prepare the entries recorded by sandhill for the sale and for the receipts including interest.