Current Attempt in Progress By December 31, 2020, Pronghorn Corp. had performed a significant amount of environmental consulting services for Crane Ltd. Crane was short of cash, and Pronghorn agreed to accept a $193,000, non-interest-bearing note due December 31, 2022, as payment in full. Crane is a bit of a credit risk and typically borrows funds at a rate of 12%. Pronghorn is much more creditworthy and has various lines of credit at 8%. Pronghorn Corp. reports under IFRS. The tables in this problem are to be used as a reference for this problem. Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF AN ANNUITY OF 1. Prepare the journal entry to record the transaction on December 31, 2020, for Pronghorn Corp. (For calculation purposes, use 5 decimal places as displayed in the factor table provided. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)