At the end of $2010,$ ?the business holds a $6-$month $8\%$ ?note receivable of $t2\mathrm{.}500.$ ?The note was received from a customer on December $1,2010.$ ?If the discount rate is $10\%,$ ?please compute the present value of the note on December $31,2010,$ ?and make necessary adjustment entries $($please use present value method$).$