Novak Corporation, a publicly-traded company, agreed to loan money to another company. On July 1, 2020, the company received a five-year promissory note with a face value of $513,000, paying interest at a face rate of 4% on July 1 each year. The note was issued to yield an effective interest rate of 5%. Novak used the effective interest method of amortization for discounts or premiums, and the company's year-end is September 30. Click here to view the factor table PRESENT VALUE OF 1 Click here to view the factor table PRESENT VALUE OF AN ANNUITY OF1 (a) Use 1. PV.1 Tables. 2. a financial calculator, or 3. Excel functions to arrive at the amount to record the note receivable. (Round present value factor calculations to 5 decimal places, 6.3, 1.25125 and the final answer to O decimal places, e3.58,971.) Note receivable