On January 1, 2019, Adani Inc. sells goods to Geo Co. in exchange for a zero interest
	bearing note with a face value of $20,000, with payment due in 12 months. The
	fair value of the goods sold at the date of sale is $18,000 (Cost 10,000).
a	Prepare the journal entry to record this transaction of January 1, 2019.
	Prepare the journal entries at December 31, 2019 and January 1, 2020.
b	How much revenue would be recognized in 2019?