January $1,2025,$ Marigold Company issued a $$1,216,200,5-$year, zero$-$interest$-$bearing note to Swifty Bank. The note was issued to yield $9\%$ annual interest. Unfortunately, during $2026$ Marigold fell into financial trouble due to increased competition. After reviewing all available evidence on December $31,2026,$ Swifty Bank decided that the loan was impaired. Marigold will probably pay back only $$810,800$ of the principal at maturity.