Coronado Corporation issued a $5-$year, $\backslash$$$42,000,$ zero$-$interest$-$bearing note to Garcia Company on January $1,2025,$ and received cash of $\backslash (\backslash$$ $42,000\backslash ).$ In addition, Coronado agreed to sell merchandise to Garcia at an amount less than regular selling price over the $5-$year period. The market rate of interest for similar notes is $\backslash (12\backslash \%\backslash ).$ Click here to view factor tables. Prepare Coronado Corporation's January $1$ journal entry. $($Round present value factor calculations to $5$ decimal places, e$.$g$.1\mathrm{.}25124$ and final answer to $0$ decimal places, e$.$g$.38,548.$ If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$