Marin Inc. lent $47,220 to Bramble Corp., accepting Bramble's $48,400, three-month, zero-interest-bearing note. The implied interest is approximately 10%. Prepare Marin's journal entries for the initial transaction and the collection of $48,400 at maturity. (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 O decimal places, e.g. 5,275.) Account Titles and Explanation Debit Credit (To record initial transaction) To record collection at maturity)