On March 1, 2022, Bridgeport Company sold goods to Goosen Inc. for $678.000 in exchange for a 5-year, zero-interest-bearing note in the face amount of $1,091,926 (an imputed rate of 10%). The goods have an inventory cost on Bridgeport's books of $432,000. (a) Prepare the journal entries for Bridgeport on March 1.2022. (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 for the amounts) Date Account Titles and Explanation Debit Credit Mar. 1.2022 (To record sales) (To record cost of goods sold) (b) Prepare the journal entries for Bridgeport on December 31, 2022. (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 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31. 2022