Crane Company loaned $68,760 to Pronghorn, Inc., accepting Pronghorn's 2 -year, $83,200, zero-interest-bearing note. The implied interest rate is 10% Prepare Crane's journal entries for the initial transaction, recognition of interest each year, and the collection of $83,200 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 0 decimal places, e.g. 5,815.) Account Titles and Explanation Debit Credit Notes Receivable 68,760 Cash 68,760 (To record the receipt of the note at a discount.) (To record the interest revenue at the end of 1st year.) Notes Receivable 6876 Interest Revenue (To record the interest revenue at the end of 2 nd year.) Cash 83200 Interest Revenue 75636 (To record collection of note.)