Leon Acrobats lent $14, 349 to Donaldson, Inc., accepting Donaldson's 2-year, $18,000, zero-interest-bearing note. The implied interest rate is 12%. Prepare Leon's journal entries for the initial transaction, recognition of interest each year, and the collection of $18,000 at maturity. (Round answers to decimal places, e.g. 5, 275. 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.)