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Sheffield Company follows IFRS and lent \$62,479 to Hemingway Inc., accepting Hemingway's 2-year, \$75,600, zero-interestbearing note. The implied interest rate is 10%. Prepare Sheffield's journal entries for (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) a) the initial transaction b) recognition of interest each year c) the collection of $75,600 at maturity. c) the collection of $75,600 at maturity. Account Titles and Explanation Debit Credit (To record the receipt of the note.) (To record the interest income at the end of 1st year.) (To record the interest income at the end of 2 nd year.) To record collection of note at maturity.)