Coronado Company loaned $78,017 to Hemingway, Inc, accepting Hemingway's 2-year $94,400, zero-interest-bearing note. The implied interest rate is 10%. Prepare Coronado'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.) 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.) (To record receipt of notes.)