METU company makes a loan to Marie Co. and receives in exchange a three-year, $10,000 note bearing interest at 10 percent annually. The market rate of interest for a note of similar risk is 12 percent. Instruction: 1. Prepare the journal entry to record the receipt of the note. 2. Prepare the Schedule of Note Discount Amortization. 3. Record interest revenue at the end of the first year