On January 1,2025 , Waterway Co. sells land for which it had paid $674,800 to Sargent Company, receiving in return Sargent's zero-interest-bearing note for $1,000,000 payable in 5 years. What entry would Waterway make to record the sale, assuming that Waterway frequently sells similar items of land for a cash sales price of $628,000 ? (If no entry is required, select "No Entry" for the account titles and enter 0 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.)