Carla Vista Company loaned $78,017 to Flint, Inc., accepting Flint's 2-year, $94,400, zero-interest-bearing note. The implied interes rate is 10%. Prepare Carla Vista's journal entries for the initial transaction, recognition of interest each year, and the collection of $94,400 at maturity. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Round answers to O decimal places, e.g. 5,815.) Account Titles and Explanation (To record the receipt of the note at a discount.) (To record the interest revenue at the end of 1st year.) (To record the interest revenue at the end of 2nd year.) (To record collection of note.) Debit Credit ]]