on January 1, 2017, Cheyenne Company issued a $1,224,300, 5-year, zero-interest-bearing note to Ayayai Bank. The note was issued t yield 8% annual interest Unfortunately, during 2018 Cheyenne fell into financial trouble due to increased competition. After reviewing all available evidence on December 31, 2018, Ayayai Bank decided that the loan was impaired. Cheyenne will probably pay back only $816,200 of the principal at maturity. Prepare journal entries for both Cheyenne Company and Avayai Bank to record the issuance of the note on January 2017. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and final answers to 0 ecimal places, e.g. 5,275. If no entry is required, select No Entry for the account titles and enter 0 for eamounts credit acount bitles are automatically indented when the amount is entered Do not indent manually.) No. Account Titles and Explanation Debit Credit Avavai Bank (Creditor)i