On July 1,2025, Oriole inc. made two sales. 1. It sold land having a fair value of $908,350 in exchange for a 4-year zero-interest-bearing promissory note in the face amount of $1,429,302. The land is carried on Oriole's books at a cost of $593,500. 2. It rendered services in exchange for a 3%,8 year promissory note having a face value of $403,990 (interest payable arnually). Oriole Inciecently had to pay 8% 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 joumal entries that should be recorded by Oriole inc. for the sales transactions above that took place on July 1,2025. (Round present value foctor calculations to 5 decimol ploces, es 1.25124 and final answers to 0 decinol places, es 5,275. If no entry is required, select "No Entry" for the account titles and enter 0 for the omsounts. Crodit occount titles are automatically indented when the amount is entered. Do not indent manualf). List all debit entries before credit entries)