Sally Inc. is a company that manufactures and sells equipment. On January 1, 2023, they sell a piece of equipment in exchange of a note receivable as follows: $ Equipment list price Customer borrowing rate Interest rate stated in the note Required 1- Prepare the journal entries required in 2023 assuming IFRS. 650,000 to be paid in full on December 31, 2026 9.50% 8.50% payable every December 31st