Help please

On January 1st, Desert Company sold merchandise to Beach Company for an agreed upon purchase price of $97,935. Beach gave Desert $12,317 cash at the time and financed the remainder with a 3-year, non-interest-bearing, note payable. The implied rate of interest on similar notes is 6%. Principal and interest will be paid at maturity. What is the amount of revenue Desert should record on January 1st? PV$1(6%, 0.83962 3 PVOA(6%, 2.67301 3 ) PVAD(6%, 2.83339 3 Round your answer to the nearest $1