Please help with the A4 and A5 the adjusting entries.

Thankyou

Equipment inventory is sold in exchange for a two-year note. On December 1, the company sold one unit of equipment inventory to Babylon Industries with a cost of $50,000. In exchange, Babylon signed a $100,000 promissory note agreeing to make 2 annual installment payments of $50,000 each on December 1, 2021 and December 1, 2020. The prevailing interest rate is 6%. Record the sale of equipment in exchange for the note receivable and the cost of goods sold. Exchange accounts receivable for a short-term note. On December 1, the company agreed to accept a 6-month, 6% note from one of its customers, Enterprise Inc., in exchange for some past due accounts receivable totaling $150,000. The note is due with interest on June 1, 2021. A4 Equipment inventory is sold in exchange for a two-year note. Prepare the following December adjusting journal entries: Record any interest revenue recognized for December. Service contract with variable consideration: bonus Prepare the following December adjusting journal entries: | Record any interest revenue recognized for December. A5