Goro Co. bills a client $62,000 for services provided and agrees accept the following three items in full paye?

Goro Co. bills a client $62,000 for services provided and agrees to accept the following three items in full payement: (1) $10,000 cash, (2) computer equipment worth $80,000, and (3) ume responsibility for a $28,000 note payable related to the computer equipment. What journal entry should Goro make to record this transaction?