On December $31,2020,$ Flounder Co$.$ performed environmental consulting services for Hayduke Co$.$ Hayduke was short of cash, and Flounder Co$.$ agreed to accept a $$328,100$ zero$-$interest$-$bearing note due December $31,2022,$ as payment in full. Hayduke is somewhat of a credit risk and typically borrows funds at a rate of $11\%.$ Flounder is much more creditworthy and has various lines of credit at $6\%.$ Prepare the journal entry to record the transaction of December $31,2020,$ for the Flounder Co$.($Round present value factor calculations to $5$ decimal places, e$.$g$.1\mathrm{.}25124$ and final answers to O decimal places, e$.$g$.5,275.$ If no entry is required, select $"$No Entry" for the account titles and enter Ofor the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$ Debit Credit Date Account Titles and Explanation Dec. $31,2020$Assuming Flounder Co$.\text{'}$s fiscal year$-$end is December $31,$ prepare the journal entry for December $31,2021.($Round answers to $0$ decimal places, e$.$g$.5,275.$ If no entry is required, select $"$No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$ Debit Credit Date Account Titles and Explanation Dec. $31,2021$Assuming Flounder Co$.$s fiscal year$-$end is December $31,$ prepare the journal entry for December $31,2022.($If no entry is required, select $"$No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$ Debit Credit Date Account Titles and Explanation Dec. $31,2022($To record interest revenue$)($To record collection of note$)$