4. NON-INTEREST BEARING NOTE: Company receives an IOU on January 1st, year 1 for services rendered. The IOU states that $10,000 will be paid in two years. Make the journal entries to record receipt of the note on January 1st and the necessary entries on December 31st year 1 and year 2 assuming the appropriate discount rate is 6% annually. (This note is really a straight IOU. No separate interest payments. Just a promise to pay a fixed sum, two years after the note is signed. Keep in mind, the company performing the services did not earn 10,000 of revenue. Rather they earned the present value of a promise to receive 10,000 in two years.)