On July 1, 2025, Metlock Inc made two sales. 1. It sold land having a fair value of $910,080 in exchange for a 4 -year zero-interest-bearing promissory note in the face amount of $1,432.024, The and is carried on Metlock's books at a cost of $591.300. 2. It rendered services in exchange for a 3%8 year promissory note having a face value of $402,980 (interest payable annualiy). Metlock Inc. recently had to pay B\% interest for money that it borrowed from British National Bank. The customers in these two transactions have credit ratings that require them to borrow money at 12% interest. Record the two journal entries that should be recorded by Metlock inc for the sales transactions above that took place on July 1. 2025. (Round present volue foctor calculations to 5 decimal places. eg. 1.25124 and finol arswers to 0 decimal places, eg. 5,275, If no entry is required, select "No Entry" for the oceount titles and enter Ofor the amounts. Credit account titles are outomatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries)