On October 1, 2020, Windsor Equipment Company sold a pecan-harvesting machine to Valco Brothers Farm, Inc. In lieu of a cash payment Valco Brothers Farm gave Arden a 2-year, $125,200, 10% note (a realistic rate of interest for a note of this type). The note required interest to be paid annually on October 1. Windsor's financial statements are prepared on a calendar-year basis. Assuming Valco Brothers Farm fulfills all the terms of the note, prepare the necessary journal entries for Windsor Equipment Company for the entire term of the note. Assume that reversing entries are not made on January 1, 2021 and January 1, 2022. (Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit 10/1/20 Notes Receivable 125200 Sales Revenue 125200 12/31/20 V Interest Receivable 3130 Interest Revenue 3130 10/1/21 Cash 12520 Interest Receivable 3130 Interest Revenue 9390 12/31/21 Interest Receivable 3130 Interest Revenue 3130 10/1/22 Cash 137720 Interest Receivable 3130 Interest Revenue 9390 (To record the collection of interest) Notes Receivable 125200