On January 1. Sheffield Corp. lent $41,000 to Shamrock Ltd., accepting Shamrock's $54,571, three-year, zero-interest-bearing note. The implied interest is 10% (a) Prepare Sheffield's journal entries for the initial transaction, recognition of interest each year assuming use of the effective interest method, and the collection of $54,571 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. List all debit entries before credit entries.)