On March 1, 2020, Culver Company sold goods to Goosen Inc for $672,000 in exchange for a 5-year, zero-interest-bearing note in the face amount of $1,132,359 (an imputed rate of 11% ). The goods have an inventory cost on Culver's books of $362,000. (a) Prepare the journal entries for Culver on March 1, 2020. (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 Ofor the amounts.) (b) Prepare the journal entries for Culver on December 31, 2020. (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 occount titles and enter 0 for the amounts.)