On January 1, 2022, Chris Acrobats lent NT$62,162 to Donaldson, Inc., accepting Donaldson's 1-years, NT$69,000, zero-interest- bearing note. The implied interest rate is 11%. Prepare Chris's journal entries for the initial transaction, recognition of interest each year, and the collection of NT$69,000 at maturity. (Round answers to O decimal places, eg. 5,275. If no entry is required, select "No Entry" for the account titles and enter O for the 0 amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan. 1, 2022 Dec. 31, 2022 (To record the initial transations) Dar 21 2022 (To record the recognition of interest in year 2) Debit Credit Dec. 31, 2023 (To record the recognition of interest in year 2) Jan. 1, 2024 I (To recognize the interest in year 2) (To record the collection of the note)