On January 1, Windsors Inc, sold used equipment with a cost of $18,300 and a carrying amount of $2,300 to Swifty Corp. in exchange for a \$6,100, three-year non-interest-bearing note recelvable. Although no interest was specified, the market rate for a loan of that risk would be 7%. Assume that Windsors follows IFRS. Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF AN ANNUITY OF 1 Prepare the entry to record the sale of Windsors' equipment and receipt of the note. (Round answers to 0 decimal places, eg 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account tities and enter Ofor the amounts. List all debit entries belore credit entriles. For colculatian purposes, use 5 decimal places as displayed in the factor table provided.) Prepare the entries to record the recognition of interest at the end of each year. (Round answers to 0 decimol places, eg 5,275. Credit account titles are outomatically indented when the amount is entered. Do not Indent manualiy. II no entry is required, select "No Entry" for the account tities and enter 0 for the amounts Ust all debit entries before credit entries) Prepare the entry to record the collection of the note at maturity. (Credit occount tities are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Round answers to Odecimal places, eg. 5,275. List all debit entries before cradit entries.)