On January 1, 2019, Broken Arrow Services. performed environmental consulting services for Marmaduke Co. Marmaduke could not pay cash on January 1, 2019, and Broken Arrow. agreed to accept a $120,000 zero-interest-bearing note due December 31, 2022, as payment in full. Broken Arrow is very creditworthy and has various lines of credit at 3%. In contrast, Marmaduke is somewhat of a credit risk and typically borrows funds at a rate of 6%. On January 1, 2019, Marmaduke would make a journal entry to record this transaction that includes a credit to: Premium on Note for $19,246. Service Revenue for $120,000 Note Receivable for $120,000 Premium on Note for $10,183. Discount on Note for $10.183. Discount on Note for $19.246