Pina Corporation issued a 4-year, $43,000,4% note to Greenbush Company on January 1, 2025, and received a computer that normally sells for $34,822. The note requires annual interest payments each December 31 . The market rate of interest for a note of similar risk is 10% Prepare Pina's journal entries for (a) the January 1 issuance and (b) the December 31 interest. (Round answers to 0 decimal places, es. 38,548. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Credit account titles are outomatically indented when the amount is entered. Do not indent monually. List oll debit entries before credit entries) No. Date Account Titles and Explanation Debit Crei (a) (b)