please add the acocounts debits and credits

Marin Corporation issued a 4-year, $81,000, zero-interest-bearing note to Brown Company on January 1,2025, and received cash of $46,312. The implicit interest rate is 15%. Prepare Marin's journal entries for (a) the January 1 issuance and (b) the December 31 recognition of interest. (Round answers to 0 decimal places, es. 38,548. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts, Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)