cant figure out the numbers

Nash Corporation issued a 4-year, $83,000, zero-interest-bearing note to Brown Company on January 1,2025 , and received cash of $52,748. The implicit interest rate is 12% Prepare Nashis journal entries for (a) the January 1 issuance and (b) the December 31 recognition of interest. (Round answers to 0 decimal ploces, es. 38,548. If no entry is required, select "No Entry" for the occount tities and enter 0 for the amounts. Credit account titles are automatically Indented when the amount is entered. Do not indent manually List ali debit entries before credit entriec)