Brief Exercise 14-11 Pina Corporation issued a 5-year, $76,000, zero-interest-bearing note to Brown Company on January 1, 2017, and received cash of $45,102. The implicit interest rate is 11 %. Prepare Pina's journal entries for (a) the January 1 issuance and (b) the December 31 recognition of interest. (Round answers to 0 decimal places, e.g. 38,548. 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 amount is entered. Do not indent manually.) Debit Credit Account Titles and Explanation Date No. (a) January 1, 2017 (b) December 31, 2017