On January 2, 2022. Vaughin SE sells goods to Geo Compary in exchange for a zero-interest-bearing note with face value of 69.100 , with paryment due in 12 months. The fair value of the goods at the date of sale is 67,900(cost64,740). Prepare the journal entries to record this transaction on January 2, 2022. (Credit account tiefer are automaticaily indented when amount is entered. Do not indent manuolly. If no entry is required, select "No entry' for the account titles and enter Ofor the amounts)