On January 1, 2025. Swifty Co. sells land for which it had paid \$693,100 to Sargent Company, receiving in return Sargent's zerointerest-bearing note for $1,000,000 payable in 5 years. What entry would Swifty make to record the sale, assuming that Swifty frequently sells similar items of land for a cash sales price of $638,000 ? (If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Date Account Titles and Explanation Jan. 1 eTextbook and Media