How to solve

On December $31,2024,$ Sunland Company finished consulting services and accepted in exchange a promissory note with a face value of $$470,000,$ a due date of December $31,2027,$ and a stated interest rate of $5\%,$ with interest receivable at the end of each year. The fair value of the services is not readily determinable and the note is not readily marketable. Under the circumstances, the note is considered to have an appropriate imputed rate of interest of $10\%.$

The following interest factors are provided:

$\backslash$table$[[,$Interest Rate$],[$Table Factors For Three Periods,$5\%,10\%$