CYOE (Convert Your Own Energy) Enterprise recently loaned \$450,000 to CYFL 404.8 , a local radio station. The radio station signed a noninterest-bearing note requiring the $450,000 to be repaid in four years. As part of the agreement, the radio station will provide CYOE Enterprise with a specified amount of "free radio advertising" over the four-year term of the note. Required Memo: Describe the accounting to the CEO of CYFL 404.8, CEO Classified CPAs, discussing the appropriate note valuation and accounting treatment of the free advertising provided by CYFL 404.8. (No MATH is required. Describe what needs to be taken into consideration)