On March 1, 2025, Carla Vista Company sold goods to Wildhorse Inc. for $654,000 in exchange for a 5-year, zero-interestbearing note in the face amount of $1,053,274 (an imputed rate of 10% ). The goods have an inventory cost on Carla Vista's books of $406,000. Prepare the journal entries for Carla Vista on December 31, 2025. (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 O for the amounts. List debit entry before credit entry.)