Baggins Corp. makes a loan to Gimli Co. and receives in exchange a five-year, $200,000 note bearing interest at 4 percent annually. The market rate of interest for a note of similar risk is 6 percent. At 4% At 6% Future value of 1 for 5 periods 1.21665 1.33823 Present value of 1 for 5 periods 0.82193 0.74726 Future value of ordinary annuity of 1 for 5 periods 5.41632 5.63709 Present value of ordinary annuity of 1 for 5 periods 4.45182 4.21236 In the journal entry to record the receipt of the note, how much should be recorded to the "Cash" account (ie, the price of the note)? $200,000.56 $217,097.08 $183,150.88 $296,751.84