On December 31, 2025, Marigold Co. performed environmental consulting services for Hayduke Co. Hayduke was short of cash, and Marigold Co. agreed to accept a $264,100 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%. Marigold is much more creditworthy and has various lines of credit at 6%.