On January 1, 2017 Heybach Company sold goods to Barshinger Company for $400,000 in exchange for $100,000 in cash and a 5 year zero interest bearing note with a face amount of $401468 and a present value of $300,000. Heybach also determined that the note has an imputed interest rate at 6%. the goods have an inventory cost on Heybatch's books of $275,000. Which of the following will depart of a correct entry by Heybach?