Henry Acrobats lent $26, 307 to Donaldson, Inc., accepting Donaldson's 2-year, $33,000, zero-interest-bearing note. The implied interest rate is 12%. Prepare Henry's journal entries for the initial transaction, recognition of interest each year; and the collection of $33,000 at maturity. (Round answers to 0 decimal places, e.g. 5, 275. If no entry is required, select 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.)