Samson corporation issued a 4-year, $75,000, zero-interest-bearing note to brown company on january 1, 2017, and received cash of $47,664. the implicit interest rate is 12%. prepare samson’s journal entries for (a) the january 1 issuance and (b) the december 31 recognition of interest. (round answers to 0 decimal places, e. g. 38,548. if no entry is required, select "no entry" for the account titles and enter 0 for the amounts. credit account titles are automatically indented when amount is entered. do not indent manually.)