Flint Corporation issued a $5-$year, $$82,000,$ zero$-$interest$-$bearing note to Brown Company on January $1,2025,$ and received cash of $$48,663.$ The implicit interest rate is $11\%.$

Prepare Flint's journal entries for $($a$)$ the January $1$ issuance and $($b$)$ the December $31$ recognition of interest. $($Round answers to $0$ decimal places, e$.$s$.38,548.$ If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

$\backslash$table$[[$No$.,$Date,Account Titles and Explanation,Debit,Cred$],[($a$),,$Cash,,$],[($b$),,$Bonds Payable,,$],[,$Interest Expense,,$],[,,,],[,,+1,=,],[,,,,]]$