(b) On January 1, 2025, Shamrock Furniture borrowed $5,900,000 (face value) from Sinise Co, a major customer, through a zerointerest-bearing note due in 4 years. Because the note was zero-interest-bearing, Shamrock Furniture agreed to sell furniture to this customer at lower than market price. A 9% rate of interest is normally charged on this type of loan. Prepare the journal entry to record this transaction. (Round intermediate calculation to 5 decimal places, eg, 0.23451 answers to 0 decimal places, e.8. 38,548. If no entry is required, select "No Entry" for the account titles and enter O for the omounts. Credit account titles are outomatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Determine the amount of interest expense to report for 2025. (Round answer to 0 decimal places, eg. 38,548.)