On October 1, 2025, Concord Equipment Company sold a pecan-harvesting machine to Valco Brothers Farm iric In lileu of a cash payment Valco Brothers Farm gave Arden a 2 year, $170,800,8 notela reallstic rate of interact for a noteofithis tupe) The note required interest to be paid annually on October 1 . Concord sfinancial statements areprepared on a calenda-year basks. Asuming Valco Brothers Farm fulfills all theterms of the note, prepare thenecessary lournal entriesfor Concord Equipment Company List all debit entries before credit entries.)