On December 31,2020 Audrex Inc. records a sale of $100,000 in exchange for a 2 year Note Receivable with a Present Value of $94,923, paying interest semi-annually. The contract rate of the note is 4% and the market rate is 5%. Below is an amortization table, usina the effentiva intarant-ethod. Required Prepare the three journal entries at Dec. 31/20, June 30/21, and Dec. 31,2021 related to this Note Receivable. Leave a space between each journal entry