in 2020, pearson co. exchanged a piece of land for a non-interest-bearing note. The note is to be paid at the rate of $20,000 every six-months for 7 years. The first payment is due six months after the exchange date. the market rate for the note was 10%. at the time the land was originally purchased, it cost $200,00. on its year 2020 financial statements, should pearson report a gain or loss relating to this transaction and what is the amount?