Yeah tummy time is really important for all sorts of reasons - muscle development, prep for crawling, getting the fluids in the brain moving etc.
With a really "new" baby, it helps to put a rolled up towel under LO's chest with arms over it - prop them up a bit, rather than lying straight on th floor / bed.
I found a number of "tricks" made the boys more comfy - the towel under chest, them on my chest, I would lie them on the bed and I would sit next to it, so they could see and "communicate" with me. Toys in front of them, a mirror so they could see their own face and expressions (Liam thought that was the bomb - would pull faces at himself).
Then when I was on the couch I would sit at a slight diagonal across the couch and prop them over my leg.
In the beginning niether of them really liked it and if they could see, hear or smell me, they were okay.
And then when they were a bit older (5 or 6 months) I got a beach ball, put them face down on it and gently rolled the ball backwards & forwards - this was the bestest for Brandon, he would giggle his head off

A good exercise here is also to put a toy on the floor and encourage LO to try grab it, it re-inforces the grabbing instinct and gets them to put out hands n case of a fall.