for a two-year note receivable with a present value of $180,000 instead of for cash. The note bears interest at 8% and requires cash payments of $100,939 on December 31, 2019 and 2020. Interest rates...

for a two-year note receivable with a present value of $180,000 instead of for cash. The note

bears interest at 8% and requires cash payments of $100,939 on December 31, 2019 and 2020.

Interest rates for notes of this risk level increase to 10% on December 31, 2019, resulting in a