On October 1, 2020, Crane sold one of its super deluxe combination gas charcoal barbecues to a local builder The builder plans to install it in one of its Parade of Homes houses Crane accepted a three year, zero interest bearing note with a face amount of $5,218 The barbecue has an inventory cost of $2,646. An interest rate of 10% is an appropriate market rate of interest for this customer Prepare the journal entries on October 1, 2020, and December 31, 2020. Show all calculations