The Irby Firm loaned Soltis Inc. $$147,812.$The Irby Firm accepted Soltis Inc's. $3-$year $$186,200,$ zero interest bearing note with an implied interest rate of $8\mathrm{.}00$ percent. Prepare thr following journal entries using the provided ledger. Round all values to the nearesr dollar. Prepare Issuance, Year $1$ interest$-$Year $3$ interest for Irby Firm. Prepare journal entry for the collection of the note at maturity for the Irby Firm.