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Wallah Company agreed to accept $ 5 , 0 0 0 in cash along with an $ 8 , 0 0 0 , 9 0

Wallah Company agreed to accept $5,000 in cash along with an $8,000,90-day, 13.5% note from customer Judith Klemper to settle her $13,000 past-due account. How should Wallah record this transaction?
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