On September $1,2023,$ Shamrock, Inc. sold goods to Flounder Corp., a new customer. Before shipping the goods, Shamrock's credit and collections department conducted a credit check and determined that Flounder is a high credit$-$risk customer. As a result, Shamrock did not provide Flounder with open credit by recording the sale as an account receivable. Instead, Shamrock required Flounder to provide a non$-$interest$-$bearing promissory note for $$49,500$ face value, to be repaid in one year. Flounder has a credit rating that requires it to pay $10\%$ interest on borrowed funds. Shamrock pays $8\%$ interest on a loan recently obtained from its local bank. Shamrock has a December $31$ year end and follows IFRS.

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Prepare the entries required on Shamrock's books to record the sale, annual adjusting entry, and collection of the note's full face value. $($For calculation purposes, use $5$ decimal places as displayed in the factor table provided. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Record journal entries in the order presented in the problem. List all debit