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In year 1, company A issues a zero interest 5yr 10000 notes receivable. The prevailing market rate is 4.56%. Therefore the present value of the

In year 1, company A issues a zero interest 5yr 10000 notes receivable. The prevailing market rate is 4.56%. Therefore the present value of the note receivable is 8000. What is the carrying amount of the note at the end of year 1?

a)8365

b)10000

c)10365

d)8000

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