On September 1, 2023, Larkspur, Inc. sold goods to Blue Spruce Corp., a new customer. Before shipping the goods, Larkspur's credit and collections department conducted a credit check and determined that Blue is a high credit-risk customer. As a result, Larkspur did not provide Blue with open credit by recording the sale as an account receivable. Instead, Larkspur required Blue to provide a non- interest-bearing promissory note for $33,000 face value, to be repaid in one year. Blue has a credit rating that requires it to pay 10% interest on borrowed funds. Larkspur pays 8% interest on a loan recently obtained from its local bank. Larkspur has a December 31 year end. Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF AN ANNUITY OF 1. (a) Prepare the entries required on Larkspur's books to record the sale, annual adjusting entry, and collection of the note's full face value. (For calculation purposes, use 5 decimal places as displayed in the factor table provided. 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 O for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) Date Account Titles and Explanation (To record interest income) (To record collection of the note receivable) Debit Ci