There are $4$ entries:

Account title and explanation Debit Credit

$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

${?}_{{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}}$

${?}_{{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{?}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}}$

${?}_{{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{?}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}}$

also PREPARE THE entries to record the recognition of interest atthe end of each year. $($ for $3$ years$)$