Oriole Corporation issued a 5-year, $76,000, zero-interest-bearing note to Brown Company on January 1,2025 , and received cash of $45,102. The implicit interest rate is 11% Prepare Oriole's journal entries for (a) the January 1 issuance and (b) the December 31 recognition of interest. (Round answers to 0 decimal places, eg 38,548. If no entry is required, select" "No Entry" for the account titles and enter of for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent monually. List all debit entries before credit entries