On December $31,2024,$ Sarah Josh Company accepted Brooklyn Naomi Company's $$112,0003$year note, paying $10$ percent annually on December $31,$ as full payment for a specialty piece of equipment. The market rate of interest for similar notes is $12$ percent. The following data is provided:

Table Factors for $3$ Periods Interest Rate $10$ percent $12$ percent Future Value of $$11\mathrm{.}331001\mathrm{.}40493$ Present Value of $$1\mathrm{.}75132\mathrm{.}71178$ Future Value of an Ordinary Annuity of $$13\mathrm{.}310003\mathrm{.}37440$ Present Value of an Ordinary Annuity of $$12\mathrm{.}486852\mathrm{.}40183$

$($a$)(1)$ Determine the present value of the note $($show calculations$)$ and $(2)$ make the appropriate journal entry for Sarah Josh Company on December $31,2024.$ Round answers to the nearest dollar.

b$)$ Make the appropriate entry for Sarah Josh Company on December $31,2025.$ Round answers to the nearest dollar. $($Show calculations.$)$

c$)$ Make the appropriate entry for December $31,2026.$ Round answers to the nearest dollar. $($Show calculations.$)$

d$)$ Make the appropriate entry for December $31,2027,$ assuming the note $($and interest$)$ is paid in full on that date. $($Show calculations.$)$