assume that the president of ajar ltd borrowed money from the company on february 23, 2020, ans signed a promissory note for $5,000 repayable in nine months in time. assume an interest rate of 8% is a appropriate for this type of loan. Instead of borrowing 5000 and repaying this amount with 8% interest added at the maturity date, the president receives on 4717 on february 23. Instruction : How should Ajar account for the difference between the 4717 borrowed and the 5000 repaid