II. Short Answer (5 points): Notes Receivable. Dold Acrobats lent $26,700 to Donaldson, Inc., accepting Donaldson's 2-year, $30,000, zero- interest-bearing note. The implied interest rate is 6%. Instructions: Prepare Dold Acrobats' journal entries for 1) the initial transaction, 2) recognition of interest in the 1st year, 3) recognition of interest in the 2 year, and 4) the collection of principal at maturity Round numbers to the nearest whole dollar