Blue Spruce Bear Inc. is a retailer of nursery furniture. On April 1, 2020, Blue Spruce sold a nursery set to a customer and received a $3,300 3-year non-interest bearing note. Blue Spruce has a December 31 year end and the market rate of interest is 5%. Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF AN ANNUITY OF 1. Calculate the amount of the sale. Use 1. PV.1 Tables, 2. a financial calculator, or 3. Excel functions to arrive at the amount to record the note receivable. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and final answers to O decimal places, e.g. 8,971.) Note receivable $ Record all entries associated with the note receivable for the first year of the note. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Record journal entries in the order presented in the problem. Round answers to decimal places, e.g. 8,971.) Date Account Titles and Explanation Debit Cre How will the accounts used in the transactions in part b.be reported on the statement of comprehensive income and the statement of financial position. Statement of comprehensive income: Statement of financial position: $