What is the answer to the bottom half for December 31, 2020. What is the Debit for Discounts on Notes Receivable? and what is credit on interest revenue?

On March 1, 2020, Stellar Company sold goods to Goosen Inc. for $612,000 in exchange for a 5-year, zero-interest-bearing note in the face amount of $1,078,553 (an inputed rate of 12%). The goods have an inventory cost on Stellar's books of $380,000. (a) Prepare the journal entries for Stellar on March 1, 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter for the amounts.) Credit Date Account Titles and Explanation Mar. 1, 2020 Notes Receivable Debit 1,078,553 Sales Revenue 612,000 Discount on Notes Receivable 466553 (To record sales) Cost of Goods Sold 380,000 Inventory 380,000 (To record cost of goods sold) (b) Prepare the journal entries for Stellar on December 31, 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation Dec. 31, 2020 Discount on Notes Receivable Interest Revenue