Falcons Corp. issued a $250,000, 92 days, zero-interest-bearing note payable to HSBC Bank on May 1, 2023. The amount of proceeds Falcons received from this note is $246,248. Instructions Prepare the following for Falcons Corp.: Calculated the imputed discount rate of this zero-interesting bearing note, round your answer to two decimal points of the percentage, (2 marks) Record the cash received by Falcons at the inception of the note, (2 marks) Record the entry to accrue the interest expense at Falcons' July 31 year-end, and (2 marks) Record the entry at maturity of the note on August 1, 2023. (4 marks)