On December 31, 2025, Novak Co. performed environmental consulting services for Hayduke Co. Hayduke was short of cash, and Novak Co. agreed to accept a $337,600 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%. Novak is much more creditworthy and has various lines of credit at 5%. (a) Prepare the journal entry to record the transaction of December 31, 2025, for the Novak 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 tities 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.) Prepare the journal entry to record the transaction of December 31, 202.5, for the Novak Co. (Round present value factor colculations to 5 decimal places, eg. 1.25124 and final answers to 0 decimal ploces, eg. 5.275. If no entry is required, select "No Entry" for the account tities and enter O for the amounts. Credit account titles are automotically indented when the amount is entered, Do not indent manually. List all debit entries before credit entries.)