Fitzgerald Associates develops custom computer systerns for auto dealers. On November 1, 2022, Fitagerald installed a s975,000 sales and servioe system for Hoola Aufos Fitzgerald agreed to acoept a $1 milion 3 -month, non-interest bearing note due on February 1,2023 . Fitzperald prepares financial statements at the end of every calendar year. Prepare all joumal entries neoessary for the term of the note for Fitzperald. (Record debits first, then credits. Exolude explanations from any joumal entries : Flound your answers to the nearest whole doliar.)