25. On January 1, 2012, Ball Co. exchanged equipment for a 200,000 zero-interest-bearing note due on January 1, 2015. The prevailing rate of interest for a note of this type in January 2012 was 10%. The PV of $1 at 10% for 3 periods is 0.75. What is the amount of interest revenue that should be included in Abels 2013 income statement? I know the answer to this question is $16,500, but I would like to know how to approach the question step-by-step