Coronado Ltd., an equipment manufacturer, sold and delivered a piece of equipment to a buyer for $ 96,000, with 50% payable in one year and the remaining 50% payable in two years from the date of sale. Coronado estimates that the interest rate for a similar financing arrangement would be 12%. Calculate the amount of revenue that Coronado should recognize on the date of sale. (Round discount factor to 5 decimals and final answer to 2 decimal places, e.g. 5,275.25.) Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF AN ANNUITY OF 1. Revenue to be recognized on the date of sale ta