On Suly 1, 2025, Blossom Inc, made two sales. 1. It sold land having a fair value of $903,330 in exchange for a 4 year zero-interest-bearing promissory note in the face amount of $1,421,403. The land is carried on Blossom's books at a cost of $95,200. 2. It rendered services in excharyse for a 3%,8-vear promissory note having a face value of 5402.650 (interest parable annually). Biossom Inc, recently had to pay 8 interest for money that it bocrowed from British National Bank. The customers in these two transactions have credit ratings that require them to borrow money at 12% interest. Record the two journal entries that should be recorded by Blossom Inc for the sales transactions above that took place on July 1 , 2025. (Round present volue foctor calculations to 5 decimal places, es, 1.25124 and final answers to 0 decimal places, es, 5,275 . If no entry is required, select "No Entry" for the occount titles and enter Ofor the amounts. Credit account tities are automatically indented when the amount Is entered. Do not indent manually, Ust all debit entries before credit entriks)