On December 31, 2025, Marin Company borrowed \$64,350 from Headland Bank, signing a 6 -year, \$114,000 zero-interest-bearing note. The note was issued to yield 10% interest. Unfortunately, during 2027. Marin began to experience financial difficulty. As a result, at December 31,2027 . Headland Bank determined that it was probable that it would receive back only $68,400 at maturity. The market rate of interest on loans of this nature is now 15%. Click here to view factor tables Your answer is correct. Prepare the entry to record the issuance of the loan by Headland Bank on December 31, 2025. (Round present value factor calculations to 5 decimal places, eg, 1.25124 and final answers to 0 decimal places, es, 5,275. Credit occount titles are automatically indented when the 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. List all debit entries before credit entries.) Prepare the entry, if any, to record the impairment of the loan on December 31, 2027, by Headland Bank. (Round present volue factor calculations to 5 decimal places, es. 1.25124 and final answers to 0 decimal places, es. 5,275. Credit account titles are automatically indented when the amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry)