Ivanhoe Corporation issued a 4-yehr, $37,000,4% note to Greenbush Company on January 1, 2020, and received a computer that normally sells for $25,380. The note requires annual interest payments each December 31 . The market rate of interest for a note of similar risk is 15%. Prepare Ivanhoe's journal entries for (a) the January 1 issuance and (b) the December 31 interest. (Round answers to O decimal places, e3. 38,548. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit occount titles are outomatically indented when amount is entered. Do not indent manually.)