Edson Corp. signed a three-month, zero-interest-bearing note on November 1, 2007 for the purchase of $150,000 of inventory. The face value of the...

Edson Corp. signed a three-month, zero-interest-bearing note on November 1, 2007 for the purchase of $150,000 of inventory. The face value of the note was $152,205. Assuming Edson used a “Discount on Note Payable” account to initially record the note and that the discount will be amortized equally over the 3-month period, the adjusting entry made at December 31, 2007 will include a