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On December 31, 2025, Blossom Co. performed emvironmental consulting services for Hayduke Co. Hayduke was short of cash, and Blossom Ca. agreed to accept a $340,000 zero-interest-bearing note due December 31, 2027, as payment in full. Hayduke is somewhat of a credit risk and typically borraws funds at a rate of 12%. Blossom is much more creditworthy and has various lines of credit at 6%. (a) Prepare the journal entry to record the transaction of December 31, 2025, for the Blossom Co. (Round present value foctor caiculations to 5 decimal places, eg. 1.25124 and final answers to 0 decimal places, eg. 5275 . If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries