On March 1, 2025, Oriole Company sold goods to Sheridan Inc. for $684,000 in exchange for a 5-year, zero-interest-bearing note in the face amount of $1,052,419 (an imputed rate of 9% ). The goods have an inventory cost on Oriole's books of $397,000. Prepare the journal entries for Oriole on March 1, 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 0 for the amounts. List all debit entries before credit entries.) N N Prepare the journal entries for Oriole 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 0 for the amounts. List debit entry before credit entry.)