On January 1, Bramble Corp. lent $54,000 to Marin Inc., accepting Marin's $71,874, three-year, zero-interest-bearing note. The implied interest is 10%. (a) Prepare Bramble's journal entries for the initial transaction, recognition of interest each year assuming use of the effective interest method, and the collection of $71,874 at maturity. (Credit account titles are automatically indented when 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.) Account Titles and Explanation Debit Credit (To record initial transaction) (To record interest income in the first year) (To record interest income in the second year) (To record interest income in the third year) (To record collection at maturity)