On January $1,2023$The Martinez Company received a $4-$year promissory note that had a face value of $\backslash$$$945,000.$ and a stated interest rate of $6\%$ Interest was receivable on January $1$ each yearThe note was issued to yield an effective interest rate of $8\%$ The Martinez Company is publicly tradeduses the effective interest method of amortization for discounts or premiums, and has an April $30$ yearend Click here to view the factor table PRESENT VALUE OF $1$ Click here to view the factor table PRESENT VALUE OF AN ANNUITY OF $1($ a$)$ Use $1.$ PV$\mathrm{.}1$ Tables, $2$ a financial calculatoror $3.$ Excel functions to arrive at the amount to record the note receivable $($Round present value factor calculations to decimal places, $1\mathrm{.}2512$Round PV tables and Excel function answers to dec imal places and round Financial calculator answer to $2$ decimal$$places$,89\mathrm{.}71)$ Prepare a note premium$/$discount amortization schedule. $($ Round answers to decimal$$places$,58,971)$ repare the journal entry to record the receipt of the note on January $1,2023.($Round answers to decimal places, eg$58,971$ Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select No Entry for the account titles and enter for the amounts List all debit entries before credit$$entries$)$ Prepare any required accrual entry at the company's yearend on April $30,2023$ Round to decimal places, Credit account when the a mount is entered Do not indent no entry is required,$$for$$the$$debit $.$ Prepare the journal entry to record the first cash collection by The Martinez Company on January $,2024.$ Round answers to decimal placeseg. $58,971$Credit account titles are automatically indented when the amount is entered. Do not indent no entry is required, select $"$No Entry" for the account titles and enter for the amountsList all debit entries before$$credit$$entries$)$