On January 1, 2023, Crane Ltd. entered into an agreement to lease a truck from Blossom Ltd. Both Crane and Blossom use IFRS. The details of the agreement are as follows: 1. There are no abnormal risks associated with the collection of lease payments from Crane. 2. There are no additional unreimbursable costs to be incurred by Blossom in connection with the leased truck. 3. At the end of the lease term, Blossom sold the truck to a third party for $3,400, which was the truck's fair value at December 31, 2025. Crane paid Blossom the difference between the residual value guarantee of $3,650 and the proceeds obtained on the resale. 4. Crane knows the interest rate that is implicit in the lease. 5. Crane knows the amount of executory costs included in the minimum lease payments. 6. Crane uses straight-line depreciation for its trucks with the residual value guarantee of $3,650 for the leased truck. Prepare the journal entries that Blossom would make on January 1, 2023, and the adjusting journal entries at December 31,2023 , to record the annual interest income from the lease arrangement, assuming that Blossom has a December 31 fiscal year end. (L/st all debit entries before credit entries. 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 0 for the amounts. Round answers to 0 decimal ploces, eg. 5,275.)