On December $31,2025,$ Wildhorse Co$.$ performed environmental consulting services for Hayduke Co$.$ Hayduke was short of cash, and Wildhorse Co$.$ agreed to accept a $\backslash$$$261,600$ 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 $\backslash (10\backslash \%\backslash ).$ Wildhorse is much more creditworthy and has various lines of credit at $\backslash (6\backslash \%\backslash ).$ Assuming Wildhorse Co$.\text{'}$s fiscal year$-$end is December $31,$ prepare the journal entry for December $31,2027.($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.$)$

Dec. $31,$

$\backslash [$

$2027$

$\backslash ]$

$($To record interest revenue$)$

$($To record collection of note$)$