On march 1, 20X5, the entity sold an old delivery truck that it no longer needed and took a two-year note receivable for $10850 from the customer. the note bears interest at 4%. The interest is to be paid annually on March 1. The market rate for the note is 8%. The book valve of the truck sold was $7400. Originally, it was recorded a gain on sale for %3450. What's the adjust journal entry? the fiscal year end December 31, 20X5.