11. On January 1, 2020, Jones Services receives a zero-interest note with a maturity value of $10,000 and a three year maturity from Maclum Inc. for services performed. The normal rate of interest Jones Services receives on similar notes is 10%. An excerpt from a present value table is show below: a. Prepare the journal entry at receipt of the note receivable on January 1, 2020. Present Value Factors: Period 1 2 5% 10% 15% .952 .909 .870 .907 .826 .756 3 .864 .751 .658 4 .823 .683 .572 5 .784 .621 .497