On December 31,2025 . Crane Co. performed environmental consulting services for Hayduke Co. Hayduke was short of cash, and Crane Co. agreed to accept a $264,600 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 12%. Crane is much more creditworthy and has various lines of credit at 6%. (a) Prepare the journal entry to record the transaction of December 31,2025, for the Crane 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 occount titles and enter 0 for the amounts. Credit occount titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)