On January 1, 2020, Coleman Auto sold a Tracktor to Southern Energy in exchange for a 5-year zero-interest-bearing note with a face amount of $135,000, due January 1, 2025. Colemans credit rating makes it eligible to borrow money at 3% interest. Southern Energys credit rating makes it eligible to borrow money at 5% interest compounded annually from local banks. Colemans inventory records show the trucks original cost at $80,000. Instructions: Record all business transactions for 2020 related to the Sale and Colemans accounting records, assuming Colemans has a December 31, 2020 year-end.