On January 1, 2021, The Grouper Company received a 4-year promissory note that had a face value of $815,000, and a stated interest rate of 6%. Interest was receivable on January 1 each year. The note was issued to yield an effective interest rate of 8%. The Grouper Company is publicly traded, uses the effective interest method of amortization for discounts or premiums, and has an April 30 year-end. Use 1. PV.1 Tables, 2. a financial calculator, or 3. Excel functions to arrive at the amount to record the note receivable. (Round present value factor calculations to 5 decimal places, eg. 1.25125 and the final answer to 0 decimal places, eg. 58,971.) Note receivable $ $ Prepare a note premium/ discount amortization schedule. (Round answers to decimal places, eg. 58,971.) Schedule of Note Discount Amortization Effective Interest Method (d-m-yr) Cash Received Interest Income Discount Amortized Carryin -21 GA -22 $ $ $ -23 -24 -25 $ $ $ Prepare the journal entries to record the receipt of the note on January 1, 2021, and any required accrual entries at the company's year-end on April 30, 2021. Finally, prepare the journal entry to record the first cash collection by The Grouper Company on January 1, 2022. (Round answers to decimal places, eg. 58,971. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit