Florican, Inc.'s internal auditor has been examining the company's financial records prior to closing out the year. In doing so, he found evidence that Henson's financial accounting team forgot to record an important set of transactions. Based on the information that he found (provided below), he is convinced that the preliminary financial statements are not ready for the external audit. Management is very concerned about the error and what it will mean for the company's financial statements. They are especially concerned about the potential effects on net income and cash flows. On October 31, 2022, Florican, Inc. loaned \$279,000 to one of their suppliers. The loan terms require interest payments to be made each year with a final bulk payment for the principle to be made at the end of the loan term. The interest rate on the loan is 4.5% and it will mature on January 31,2031 . To ensure an adequate return, the finance team arranged the terms of the loan to yield 4.0%. Florican, Inc.'s tax rate is 26%. What is the initial premium or discount value on this note? 4 points Your answer How much interest receivable should you record for this period? 4 points Your answer How much interest revenue should you record for this period? 4 points Your answer What will be the effect to net income from the note? If net income is 4 points dropping, please include put your answers in parenthesis, so a negative $1,000 would be shown as ($1,000). Your answer What will be the cash flow effect from the note? If the cash flows is negative 4 points (an outflow), please include put your answers in parenthesis, so a negative $1,000 would be shown as ($1,000)