On March 1,2025, Sunland Company sold goods to Sandhill 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 Sunland's books of $432,000. (a1) Prepare the journal entries for Sunland 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 occount titles and enter 0 for the amounts. List all debit entries before credit entries.) Prepare the journal entries for Sunland 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 Ofor the amounts. List debit entry before credit entry)