On January 2, 2022, Larkspur SE sells goods to Geo Company in exchange for a zero-interest-bearing note with face value of 9,400, with payment due in 12 months. The fair value of the goods at the date of sale is 8,600 (cost 5,160). Prepare the journal entries to record this transaction on January 2, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Jan. 2, 2022 Notes Receivable Service Revenue (To record sales) Cost of Goods Sold Inventory (To record cost of goods sold) How much total revenue should be recognized in 2022? Total revenue 4240 Debit 9400 5160 Credit 9400 5160