On March 1, 2017, Marigold Company sold goods to Goosen Inc. (or $702,000 in exchange for a 5-year, zero-interest-bearing note in the face amount of $1, 080, 114 (an inputed rate of 9%). The goods have an inventory cost on Marigold's books of $436,000. (a) Prepare the journal entries for Marigold on March 1, 2017. (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.) (b) Prepare the journal entries for Marigold on December 31, 2017. (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.)