On July 1, 2025, Flint Equipment Company sold a fishing boat to James Brothers Yatching. Inc. In lieu of a cash payment James Brothers Yachting gave Flint a 3-year, $210,000,8% note (a realistic rate of interest for a note of this type). The note required interest to be paid annually on July 1 . Flint's financial statements are prepared on a calendar-year basis. Assuming James Brothers Yatching fulfills all the terms of the note, prepare the necessary journal entries for Flint Equipment Company for the entire term of the note. Assumes reversing entries were not made on January 1, 2026, January 1, 2027, and January 1, 2028. (Credit account titles are automatically indented when the 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. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)