Bramble Company loaned $63.471 to Hemingway, Inc, accepting Hemingway's 2-year $76,800, zero-interest- bearing note. The implied interest rate is 10%. Prepare Bramble's journal entries for the initial transaction, recognition of interest each year, and the collection of $76,800 at maturity. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)