Part B On January 1, 2021, XYZ Corporation (an equipment manufacturer) sold equipment that cost $150,000. XYZ received as consideration a down payment of $80,000 and a $280,000 non-interest-bearing note due on December 31, 20123. The prevailing rate of interest for a note of this type on January 1, 2021, was 4%. Prepare the journal entry to record XYZ Co.'s sale of equipment on 01/01/21. Prepare the journal entry(s) for year ended 12/31/22(i.e. end of the second year), if any, associated with this sale of equipment What is the total interest revenue that would be recognized over the life of the note by XYZ