On October 1, 2023, Blossom 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. Blossom accepted a three-year, zero-interest-bearing note with a face amount of $3,940. The barbecue has an inventory cost of $1,998. An interest rate of 10% is an appropriate market rate of interest for this customer. Prepare the journal entries on October 1, 2023, and December 31, 2023. (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. Record journal entries in the order presented in the problem. List all debit entries before credit entries. For calculation purposes, use 5 decimal places as displayed in the factor table provided and round final answers to 0 decimal places, e.g. 5,275.)