On January 1, Aitocs Inc. sold used equipment with a cost of $15,000 and a carrying amount of $2,500 to Disc Corp. in exchange for a $5,000, three-year noninterest-bearing note receivable. Although no interest was specified, the market rate for a loan of that risk would be 9%. Assume that Aitocs follows ASPE. Prepare the entries to record (a) the sale of Aitocs equipment and receipt of the note, (b) the recognition of interest at the end of each year, and (c) the collection of the note at maturity