On December 31, 2014, Oakbrook Inc. rendered services to Beghun Corporation at an agreed price of $121,693, accepting $47,700 down and agreeing to accept the balance in four equal installments of $23,850 receivable each December 31. An assumed interest rate of 11% is imputed. Prepare the entries that would be recorded by Oakbrook Inc. for the sale on December 31, 2014. (Assume that the effective-interest method is used for amortization purposes.) (Round answers to 0 decimal places. 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.)