On December $31,2025,$ Skysong Co$.$ performed environmental consulting services for Hayduke Co$.$ Hayduke was short of cash, and Skysong Co$.$ agreed to accept a $$322,700$ zero$-$interest$-$bearing note due December $31,2027,$ as payment in full. Hayduke is somewhat of a credit risk and typically borrows funds at a rate of $10\%.$ Skysong is much more creditworthy and has various lines of credit at $6\%.$

$($a$)$

Your answer is partially correct.

Prepare the journal entry to record the transaction of December $31,2025,$ for the Skysong Co$.($Round present value factor calculations to $5$ decimal places, e$.$g$.1\mathrm{.}25124$ and final answers to $0$ decimal places, e$.$g$.5,275.$ 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.$)$

$\backslash$table$[[$Date$,$Account Titles and Explanation$],[$Dec$.31,,],[2025,$Notes Receivable$],[,$Discount on Notes Receivable$],[,]]$