On January 1, Riverbed Corp. lent $46,000 to Marin Ltd., accepting Marin's $61,226, three-year, zero-interest-bearing note. The implied interest is 10\%. (a) Prepare Riverbed's journal entries for the initial transaction, recognition of interest each year assuming use of the effective interest method, and the collection of $61,226 at maturity. (Credit account titles are automatically indented when the 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.)