On January 1, 2025, Marin Company loans $286,178 to Cullumber Corporation in exchange for a $340,000 zero-interest-bearing note payable in 2 years. The market rate of interest for a transaction of this nature for Cullumber is 9%. The present value of 1,2 years out at 9% is 0.8417. Marin Company has a calendar year-end and it uses the effective-interest method. (a) Prepare journal entries on 1/1/25 to recognize the loan for Marin Company. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry.) Prepare journal entries on 1/1/25 to recognize the loan for Marin Company. (Credit account titles are automatically indented when the amount is entered. Do not indent manuolly. List debit entry before credit entry.)