On December 31, 2025, Kingbird Co, performed environmental consulting services for Hayduke Co. Hayduke was short of cash, and Kingbird Co. agreed to accept a $324200 zero-interest-bearing note due December 31,2027 , as payment in full. Hayduke is somewhat of a credit risk and typically borrows funds at a rate of 11%. Kingbird is much more creditworthy and has various lines of creditat 6% (a) Prepare the journal entry to record the transaction of December 31,2025, for the Kingbird Co. (Round present value factor calculations 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 amount is entered. Do not indent manually. List all debit entries before credit entries.)