Stellar Corporation issued a 4-year, $39,000, 4% note to Greenbush Company on January 1, 2025, and received a computer that normally sells for $30,530. The note requires annual interest payments each December 31. The market rate of interest for a note of similar risk is 11%. Prepare Stellar's journal entries for (a) the January 1 issuance and (b) the December 31 interest. (Round answers to O decimal places, e.g. 38,548. If no entry is required, select "No Entry" for the account 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.)