Pina Colada Inc. is a reliable, long-term customer of Flint Ltd. Due to unexpected costs of rapid expansion, Pina Colada was unable to pay its account balance when it became due on January 1,2023 . Flint agreed to accept a $255,000 noninterest bearing note that would be payable on December 31, 2026. This type of financing would typically have an interest rate of 11%. Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF 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 foctor calculations to 5 decimal places, e.g-1.25124 and round final answer to 0 decimal places, e.g. 8,971.) Note receivable $ eTextbook and Media List of Accounts Attempts: 0 of 1 used (b) The parts of this question must be completed in order. This part will be available when you complete the part above. (c) The parts of this question must be completed in order. This part will be available when you complete the part above. (d) The parts of this question must be completed in order. This part will be available when you complete the part above