Question 5. On 1/1/26, YYZ sells equipment to LGA. The equipment was purchased by YYZ for $300,000 and has accumulated depreciation of $50,000. LGA gives YYZ a zero interest bearing note receivable for $375,000 that will be due on 12/31/29. The market rate of interest for this type of note is 8%. For YYZ: Prepare the journal entry to record the sale of equipment on 1/1/26. Prepare the adjusting journal entries as required on 12/31/26, 12/31/27, 12/31/28 and 12/31/29 (show separately the payment receipt) Prepare the balance sheet presentation for Notes receivable on 12/31/26 and 12/31/27