Help me prepare what I should put on balance sheet as well as income statements

During our receivable work, we discovered that the company did not record a sale transaction which resulted in the origination of a note receivable. The $$40,000$ noninterest$-$bearing note originated on November $1,,$ Year $10$ and is due on November $1,$ Year $15.$ The note was accepted in exchange for services. The value of the services provided totaled $$31,341.$ All services and sales of products are reported as sales revenue in Wyatt$$s income statement. No goods were sold.