On January 1, 2019, Carson Inc sold used equipment with a cost of S15,000 and a carrying amount of $2,500 to Disc Corp. in exchange for a $5,000, three-year non-interest-bearing note receivable. Aitocs Inc. typically borrows funds at a rate of 10%, while Bathgate Corp. has various lines of credit at 9%. Assume that Carson follows IFRS. Required: Prepare all journal entries related to the transaction in 2019, 2020, and 2021 for Aitocs Inc. (Show your calcuations)