on january 1 of year 1, stealth company sold a machine (classified as inventory) that had a list price of $97,200. the customer paid $16,200 cash and signed a three-year, $81,000 note that specified a stated rate of 3%. annual interest on the full amount of the principal is payable each december 31. the principal is payable on december 31, three years later. the market rate for a note of this risk is 10%. required a. compute the present value of this note. b. prepare an effective interest schedule for this note.