2. On January 1, 2022, Jantzen Company sold land to Dansko Company. There was no established market price for the land. Dausko gave Jantzen a CHF2,400,000 zerointerest-bearing note payable in three equal annual installments of CHF800,000 with the first payment due December 31,2022 . The note has no ready market. The prevailing rate of interest for a note of this type is 10%. The present value of a CHF2,400,000 note payable in three equal annual installments of CHF800,000 at a 10% rate of interest is CHF1,989,600. The note will be reported on Danske's 2022 statement of financial position at a carrying value of