Please help me at your earliest convenience to understand practice question and add your calculations too.

CPA Practice Question

On December 31, 2016, Green Company finished consultation services and accepted in exchange a promissory note with a face value of $530,000, a due date of December 31, 2019, and a stated 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:

		Interest Rate
Table Factors For Three Periods		5%		10%
Future Value of 1		1.15763		1.33100
Present Value of 1		0.86384		0.75132
Future Value of Ordinary Annuity of 1		3.15250		3.31000
Present Value of Ordinary Annuity of 1		2.72325		2.48685

Determine the present value of the note.

Present value of the note

Prepare a Schedule of Note Discount Amortization for Green Company under the effective interest method. (Do not leave any answer field blank. Enter 0 for amounts.)

Date		Cash Interest (5%)		Effective Interest (10%)			Discount Amortized		Unamortized Discount Balance		Present Value of Note
12/31/16		$		$			$		$		$
12/31/17
12/31/18
12/31/19
		$		$			$

Please help me at your earliest convenience to understand practice question and add your calculations too. CPA Practice Question On December 31, 2016, Green Company finished consultation services and accepted in exchange a promissory note with a face value of $530,000, a due date of December 31, 2019, an a stated d 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: DI Interest Rate Table Factors Eor Three Period 5% 10% Future Value of 1 1.15763 1.33100 Present Value of 1 0.86384 0.75132 Future Value of Ordinary Annuity of 1 3.15250 3.31000 Present Value of Ordinary Annuity of 1 2.72325 2.48685 Determine the present value of the note. Present value of the note Prepare a Schedule of Note Discount Amortization for Green Company under the effective interest method. (Do not leave any answer field blank. Enter 0 for amounts.) Effective Cash Interest Present Value Interest Amortized of Note (10%) Balance 12/31/16 12/31/17 12/31/18 12/31/19