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On January 1, 2020, Pina Company issued a $1,061,100,5-year, zero-interest-bearing note to Grouper Bank. The note was issued to yield 9% annual interest. Unfortunately, during 2021 Pina fell into financial trouble due to increased competition. After reviewing all available evidence on December 31, 2021, Grouper Bank decided that the loan was impaired. Pina will probably pay back only $707.400 of the principal at maturity. pany Grouper Bank to record the issuance of the note on January 1, 2020. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and final answers to O decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts) No. Account Titles and Explanation Pina Company (Debtor); Notes Payable 1. 2. Cash Discount on Notes Payable Grouper Bank (Creditor); Notes Receivable Discount on Notes Receivable Cash Debit Credit 3 [ 3 1061100