(Appendix 6A) Two basic methods are used to account for notes receivable. Compare the two methods in terms of the net values of the assets related to the note (i.e., Notes Receivable and Interest Receivable) and the amount and timing of interest revenue recog¬ nition. One of the methods uses a Discount on Notes Receivable account. Explain the role of this account, where it is disclosed on the balance sheet, and why it is very similar to an Unearned Revenue account, which would appear as a current liability.