Mishn Corp. issues a $ 250,000, three-year zero-interest-bearing note payable to Hanson Bank on May 1, 2020. The note has a present value of $ 198,458 based on the bank s discount rate of 8%. Instructions Prepare the journal entry to record the cash received by Mishin on May 1, the entry to record interest expense at the company s July 31 year-end and the entry at maturity of the