On December 31, 2025, Windsor Inc, rendered services to Beghun Corporation at an agreed price of \$115,805, accepting $44,800 down and agreeing to accept the balance in four equal installments of $22,400 receivable each December 31. An assumed interest rate of 10% is imputed. Prepare the entry that would be recorded by Windsor Inc, for the sale on December 31, 2025. (Round answers to 0 decimal places. eg. 5,275. If no entry is required, select "No Entry" for the occount titles and enter Ofor the amounts. Credit account tittles are automatically indented when the omount is entered. Do not indent manually, List all debit entries before credit entries.)