On December 31,2018, Tran Co. performed environmental consulting services for Hayden Co. Hayden was short of cash, and Tran Co. agreed to accept a $100,000 zero-interest-bearing note due December 31, 2020, as payment in full. Hayden is somewhat of a credit risk and typically borrows funds at a rate of 15%. Tran is much more creditworthy and has various lines of credit at 8%. Prepare the journal entry to record the transaction of December 31, 2018 for Tran Co. 2. Assuming Tran Co.'s fiscal year end is December 31, prepare the journal entry for December 31, 2019. 3. Assuming Tran Co.'s fiscal year end is December 31, prepare the journal entry for December 31, 2020