Brief Exercise 14-11 Sunland Corporation issued a 5-year, $65,000, zero-interest-bearing note to Brown Company on January 1, 2017, and received cash of S32,317. The implicit interest rate is 15%. Prepare Sunland'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.) No. (a) January 1, 2017 Date Account Titles and Explanation Credit (b) December 31, 2017