At the beginning of 2014, Hyperion Enterprises received a three-year zero-interest-bearing $10,000 trade note. The market rate for equivalent notes was 9% at that time. Hyperion reported this note as a $10,000 trade note receivable on its 2014 year-end statement of financial position and $10,000 as sales revenue for 2014. What would be the result of this accounting on the companys net earnings for 2014, 2015, 2016 and its retained earnings at the end of 2016, respectively?