Samson Corporation issued a 3-year, $75,000, zero-interest-b…

Questions

Sаmsоn Cоrpоrаtion issued а 3-year, $75,000, zero-interest-bearing note to K&J company on January 1, 2023 and received cash of $64,788.  The market rate of interest for this note is 5%.  How much interest expense should Samson Corporation report on their December 31, 2024 income statement assuming they use the effective method to amortize any discount or premium?