a company acquired a patent on 1/1/22 signing a note to pay a single lump sum of 20000000 in 4 years the note is non interest bearing but the company has a risk adjusted discount rate of 5% on all borrowings

i=4%. i=5%. i=6%

N=4 0.8548. 0.8227. .7921.

N=5 .8219 .7835. .7473

provide a journal entry for the acquisition at 1/1 as well ad any adjustment that is required at year end pertaining to the note