On January 1, 2012, Green Company accepted a promissory note with a face value of $700,000, a due date of January 1,2024 , and a stated rate of 2%, with interest receivable on December 31 of each year, in exchange for services rendered. Under the circumstances, the note is considered to have an appropriate market rate of interest of 6%. Instructions (a) Using the PV functions in Excel, determine the present value of the note. This should be done by having an input section with the note information. (b) Prepare a Schedule of Note Discount/Premium Amortization for Green Company under the effective interest method. Again, this should be done by having an input section and using cell reference formulas to complete the schedule. (c) Journalize the necessary entries for 2012 and 2013. Assume that Green Company prepares financial statements annually on December 31