4. Equipment with a fair value of $100,000 was sold at the beginning of 2016. A two- year non-interest-bearing note with a face value of $129,960 was rece exchange for the equipment. The market rate of interest for the note was 14%. The sales transaction was properly recorded as follows in 2016: Dr. Notes receivable 129,960 ived in Cr. Discount on notes receivable 29,960 Cr. Sales revenue 100,000 However, no interest revenue was recorded for 2016. The error was discovered in 2017. Debit Credit Account name