On January 1, 2023, Rosser Company (Rosser) receives a four-year, $100,000 zero-interest bearing note in lieu of payment for goods sold. The present value of the note equals the agreed upon sales price of $68,301,40. Rosser is a private company that follows ASPE. a) Prepare an amortization schedule in good form, for the four years the note is outstanding. The company uses the effective interest method to account for premiums and discounts. b) Assuming that Rosser uses the effective interest method to amortize the note's discount, prepare the journal entry to record the sale on January 1, 2023 assuming the cost of goods were $42,500, and the interest accrual on December 31, 2023