On January 1,2023 . The Ayayai Company received a 4-year promissory note that had a face value of $735,000, and a stated interestrate of 6% interest was receivable on January 1 each year. The note was Is sued to yield an effective interest rate of 8%. The Ayayai Compary is publicly traded, uses the effective interest method of amortization for discounts or premlums, and has an Aprit 30 year-end. Cick here to viev thefactor tatie PRESENT VALUE OF 1 Click here to view the factor table PRESENT VALUEOF AN ANNUITY OF 1. (a) 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, e.3. 1.2512. Round pV tables and Excel function answers to 0 decimal places, e.3. 8,971 and round Financial calculator answer to 2 decimal places, e.g. 89.71.) eTextbook and Media Attempts: 0 of 3 used (b) The parts of this question must be completed in order, This