9. On September 1, 2018, Highlands, Inc. sells goods on credit to a customer for $4,000. To offer credit, Highlands accepts a one-year note receivable for $4,000 from the customer on that same date. Assume that the interest rate on the note is 12%. Assume also that the customer pays the full amount of interest and principal owed at the note's maturity date in 2019. For year 2019, how much interest revenue should the company recognize related to this note receivable? - a. $480 b. $4,480 c. $320- d. $160- e. $3604