On January 1; 2017, Marin Inc. borrowed and received $310,000 from a major customer, Bramble Corp. The debt is evidenced by a zero-interest-bearing note due in 4 years. Marin, as consideration for the zero-interest-bearing feature of the note, agres that it will supply inventory to Bramble for the loan period at a below-market price. The appropriate rate at which to impute interest is 9%. (a) Your answer is partially correct. Prepare the journal entry to record the initial transaction on January 1, 2017. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.)