On January 2, 2025, Blossom Inc. sells goods to Cullumber Company in exchange for a zero-interest-bearing note with face value of $10,100, with payment due in 12 months. The fair value of the goods at the date of sale is $9.100 (cost $5,460). (a1) Prepare the journal entry to record this transaction on January 2, 2025. (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 O for the amounts. List all debit entries before credit entries.) Date Jan. 2, 2025 Account Titles and Explanation Debit Credit Jan. 2, 2025 (To record sales) (To record cost of goods sold)