Brief Exercise 7-8 Leon Acrobats lent $12,174 to Donaldson, Inc., accepting Donaldson's 2-year, $1s ooo zero interest-bearing note. The implied interest rate is i% decimal places, e.g Prepare Leon's journal entries for the initial transaction, recognition of interest each year, and the collection of $15,000 at maturity. (Round answers too 5,275. IT no entry is required, select "No Entry" for the account titles and enter o for the a amount is entered. Do not indent manually,) 1. (To record the initial transations) (To record the recognition of interest in year one) (To recognize the Interest in year 2)