[ADDITIONAL NOTE RECEIVABLE PROBLEM] On 1-1-20, Acklins Company (calendar-year accounting period) rendered services to Bimini Company in exchange for a three-year, non-interest bearing note having a face value of $112,000. The market rate (effective rate or yield) for similar notes at 1-1-20 is 10% On 12-31- 20, the market rate increased to 12%, and on 12-31-21, the market rate decreased to 8%.