2017 for a down payment of $3,000 cash and a zero-interest-bearing note with a face amount of $18,000 The note is due April 1, 2018 and had a present value of $16,364 based on Clarkson's normal rate of borrowing for such a transaction of 10%. What is the acquisition cost of the vehicle? $16,364 $19.364 $21.000 O $21.500