Crane Corporation issued a 5-year. 576.000, ero-interest-bearing note to Brown Company on January 1, 2020 and received cash of 545.102. The implicit interest rate is 11% Prepare Crane's journal entries for (a) the January 1 Issuance and (b) the December 31 recognition of interest. (Round answers to decimal places, es 38,548. I no entry is required, select "No Entry for the accounteities and enter for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually) No. Date Account Tities and Explanation Debit Cre