On December $31,2025,$ Nash Co$.$ performed environmental consulting services for Hayduke Co$.$ Hayduke was short of cash, and Nash Co$.$ agreed to accept a $$344,200$ 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 $10\%.$ Nash is much more creditworthy and has various lines of credit at $7\%.$