5. On December 31, 2013, Jet Co. received a $10,000 note receivable from Maxx, Inc. in exchange for services rendered. Interest is calculated on the outstanding balance at the interest rate of 3% compounded annually and payable at maturity. The note from Maxx, Inc. is due in five years. The market interest rate for similar notes on December 31, 2013, was 8%. The compound interest factors are as follows: Future value of $1 due in nine months at 3% Future value of $1 due in five years at 3% Present value of $1 due in nine months at 8% Present value of $1 due in five years at 8% 1.0225 1.1593 0.944 0.680 At what amounts should this note receivable be reported in Jet's December 31 balance sheet