On January 1, 2022, Hello Sleep Corporation (HSC), a private company following ASPE, receives a three-year, $50,000 zero-interest bearing note in lieu of payment of goods sold. The cost of the goods sold is $31,000. The present value of the note equals the agreed upon sales price of $39,691.61. HSC has a December 31 year end. Required (16 marks): a) Prepare an amortization schedule for the three years the note is outstanding. The company uses the effective interest method to account for premiums and discounts. b) If HSC uses the effective interest method to amortize the note's discount, prepare ALL the journal entries related to this note (this includes the sale through to the collection of the note). Please date your entries.