By December 31, 2017, Marigold Corp. had performed a significant amount of environmental consulting services for Sunland Company Sunland Company was short of cash, and Marigold Corp. agreed to accept a $206,900, noninterest-bearing note due December 31, 2019, as payment in full. Sunland Company is a bit of a credit risk and typically borrows funds at a rate of 15%. Marigold Corp. is much more creditworthy and has various lines of credit at 9%. Marigold Corp. reports under IFRS. The tables in this problem are to be used as a reference for this problem.