On December 31, 2025, Blossom Co. performed emvironmental consulting services for Hayduke Co. Hayduke was shart of cash, and Blossom Ca. agreed to accept a $340,000 zero-interest-bearing note due December 31,2027 , as payment in full. Hapduke is somewhat of a credit risk and typically borraws funds at a rate of 12%. Blossom is much more creditworthy and has variaus lines of credit at 8%. (a) Prepare the journal entry to record the transaction of December 31, 2025, for the Blossom Co. (Round present value foctor caiculations to 5 decimal places, eg. 1.25124 and final answers to 0 decimal places, eg. 5.275 . If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the omount is entered. Do not indent manually, List al debit entries before credit entries