Lisa Grey has just approached a venture capitalist for financing for her new business venture, the development of a local ski hill. On July 1, 2024, Lisa was loaned $183,000 at an annual interest rate of 7%. The loan is repayable over 5 years in annual installments of $44,632, principal and interest, due each June 30. The first payment is due June 30, 2025. Lisa uses the effective-interest method for amortizing debt. Her ski hill company's year-end will be June 30. Prepare all journal entries for Lisa Grey for the first 2 fiscal years ended June 30, 2025, and June 30, 2026. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimol places, e.s. 125.)