四、On January 1, 2005， Bostan Company issued a $3，000,000， 5-year, zero-interest-bearing note to National Bank. The note was issued to yield 5% annual interest, llnforlunalely, during 2006, Bos tan fell into financial trouble due to increased competition. After reviewing all available evidence on December 31，2006, NaLional Bank decided that the loan was impaired. Bostan wi 11 probably pay back only $1, 000, 000 of the principal at maluri ty. (註：取至小數點第五位四捨五入至第四位） Required；
(l)Prepare journal entries for both Bostari Company and Nalional Bank to record the issuance of the note on January I， 2005.