Exercise 5-8 (Static) Noninterest-bearing note; single payment [LO5-5] The Field Detergent Company sold merchandise to a customer on June 30, 2024. Payment was made in the form of a noninterestbearing note requiring the customer to pay $85,000 on June 30,2026 . Assume that a 10% interest rate properly reflects the time value of money in this situation. Required: Calculate the amount at which Field should record the note receivable and corresponding sales revenue on June 30, 2024. Note: Use tables, Excel, or a financial calculator. (EV of S1. PV of S1. EVA of S1, PVA of S1, FVAD of S1 and PVAD of SD)