On January 1 , Indigo Corp. lent $28,000 to Teal Mountain Ltd., accepting Teal Mountain's $37,268, three-year, zero-interest-bearing note. The implied interest is 10%. (a) Prepare Indigo's journal entries for the initial transaction, recognition of interest each year assuming use of the effective interest method, and the collection of \$37,268 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 O for the amounts. List all debit entries before credit entries.) (To record interest income in the second year) (To record interest income in the third year) (To record collection at maturity)