On January 1, 2022 Kole Inc. receives a long-term note with a $5,000 face value. The note has no coupon payments, but accrues 5% interest, compounded annually, and is due in four years. Round answers to the nearest penny. What journal entry will Kole, Inc. record at the end of Year 1 (12/31/2022) relating to this note? Dr. Discount $250.00 Cr. Interest Revenue $250.00 Dr. Discount $205.68 Cr. Interest Revenue $205.68 Dr. Discount $215.96 Cr. Interest Revenue $215.96 Because the note does not pay a coupon, no entry is required at the end of Year 1 (12/31/2022) Dr. Discount $205.68 Cr. Interest Expense $205.68