On January 2,2025, Ivanhoe Inc. sells goods to Pharoah Company in exchange for a zero-interest-bearing note with face value of $9,300, with payment due in 12 months. The fair value of the goods at the date of sale is $8,400 (cost $5,040). (a1) Prepare the journal entry to record this transaction on January 2, 2025. (Credit occount 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.)