Bonita Company loaned $76,694 to Hemingway, Inc, accepting Hemingway's 2-year $92,800, zero-interest-bearing note. The implied interest rate is 10%. Prepare Bonita's journal entries for the initial transaction, recognition of interest each year, and the collection of $92,800 at maturity. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit I (To record the receipt of the note at a discount.) (To record the interest revenue at the end of 1st year)