On 01/01/2019, Almoayyed company purchased equipment on credit, and a bill of exchange (long-term payment papers) was drawn up for 375,000 dinars, due to be paid after four years, at an interest of 8% annually. The interest is paid on 12/31 of each year, bearing in mind that the prevailing interest rate in the market is 10% annually, and the current value of the notes payable is 351,225 dinars. Required: As an accountant at Almoayyed, use your analytical skills to do the following: 1- Analyzing the above data, indicating whether there is a discount or premium, and recording the equipment purchase entry on 1/1/2019 in the records of Al-Moayyed Company. 2- A table statement shows the amortization of the difference between the face value and the present value of the payment paper for the four years. 3- Copying the partial financial position statement as of December 31, 2020.