15. On January 1, 20X1, Orchid Company exchanged equipment for a $200,000 noninterest bearing note due on January 1, 20X4. The prevailing rate of interest for a note of this type on January 1, 20X1 was 10%. What amount ofinterest revenue should be included in Orchid's income statement for 20X2 (rounded to the nearest dollar)? (a) S16,529 (b) $15,026. (c) S 7,500 (d) $20,000