rrent Attempt in Progress On October 1,2025, Whispering Equipment Company sold a pecan-harvesting machine to Valco Brothers Farm, Inc In lieu of a cash payment Valco Brothers Farm gave Arden a 2-year, $194,000,10% note (a realistic rate of interest for a note of this type). The note required interest to be paid annually on October 1 . Whispering's financial statements are prepared on a calendar-year basis. Assuming Valco Brothers Farm fulfills alf the terms of the note, prepare the necessary journal entries for Whispering Equipment Company for the entire term of the note. (Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent monually, List aff debit entries before credit entrles) (To record the collection of interest) (To record the collection of the note)