Island corporation owes mutual bank a 10 percent notes payable for 100,000 plus 8000 accrued interest one October 1, 2018 island and mutual bank execute agreement whereby island will pay mutual 128,000 on the due date of the note on October 1, 2020 if the present value interest factor for two years at 10 percent is 0.82645 what will be the new note receivable balance for mutual bank