Concord Company loaned $56,860 to Hemingway, Inc, accepting Hemingway's 2-year, $68,800, zero-interest-bearing note. The implied interest rate is 10%. Prepare Concord's journal entries for the initial transaction, recognition of interest each year, and the collection of $68,800 at maturity. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (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.)