Data

On December $31,2025,$ Big Bad Accounting Corp. provided consulting services to Tecky Inc. Tecky gave a $2-$year, $$200,000,6\%$ note.

Tecky had previously sought a bank loan and was told the bank would charge Tecky $9\%$ interest. The note issued by Big Bad

Accounting required interest to be paid annually on December $31.$ Big Bad Accounting Corp's financial statements are prepared on a

calendar$-$year basis.

Possible account titles and terms to be used $($cell reference from here, some terms

$($cell reference from here, some will be used more than once and some not at all$)$

Carrying Value N$/$R

Cash

Cash Interest Received

CR

Date

Discount Amortized

Discount on Note Receivable

DR

Please solve for the Grey boxes, the format in the general ledger should be using the excel present value formula. Please show the calculations you used to get the answers for this in excel format if possible. Thank you!!!!