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On January 1, 2020. She held Corp.exchanged equipment for an $810000 zero interest-bearing note due on January 1, 2023. The prevailing rate of interest for a note of this type at January 1, 2020 was 9%. The present value of $1 at 9% for three periods is 0.77 What amount of interest revenue should be included in Sheffield's 2021 Income statement? $56133 $72900 OSO 561185