The government lent $200,000 to Riverbed Industries, who signed a 5-year, zero-interest note dated January 1, 2021 to help finance the construction of a building. The market rate of interest is 6% and the effective interest method of amortization is used. The loan will be forgiven if Riverbed provides employment for a specified number of individuals for a specified period of time. If these conditions are not met, the amount is due to the government in full in five years. Riverbed believes it will be able to meet the conditions. 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. Using 1. factor Tables 2. a financial calculator, or 3. Excel function PV, calculate the amount of the note payable issued to Riverbed, who follows IFRS. (For calculation purposes, use 5 decimal places as displayed in the factor table provided and round final answer to O decimal places, e.g. 5,275.) Cash received $ e Textbook and Media Prepare the journal entry for the issue of the note on the books of Riverbed (Round answer to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Date January 1 e Textbook and Media Assistance Used Prepare the entry at December 31, 2021, the fiscal year end of the company. (Round answer to 0 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 for the amounts.) Account Titles and Explanation Debit Credit Dec. 31 Date e Textbook and Media