On January 1, Swifty Corp. lent $51,000 to Windsor Ltd, accepting Windsor's $67,881, three-year, zero-interest-bearing note The implied interest is 10%. (a) Prepare Swifty's journal entries for the initial transaction, recognition of interest each year assuming use of the effective interest method, and the collection of $67,881 at maturity. (Credit occount tilies ore outomotically indented when the amount is entered. Do not indent manually. If no encry is required, select "No Entry" for the occount tides and enter O for the amounts. List off debit encies before credt entries.)