NOTE A: On Jan 1, 2019, ABC Company finished consultation services and accepted in exchange a promissory note with a face value of $200,000, a due date of January 1, 2022, and a stated (coupon) rate of 8%. The fair value of the services is not readily determinable and the market rate of interest for this type of note is 11%. Based ONLY on Note A, fill in the blanks below. Use N/A if the question and answer is not applicable : What account would be reported on ABC Company's 2019 income statement? At what amount? What account would ABC company report in the current asset section of its 2019 balance sheet?(don't answer cash) At what amount? What account would ABC company report in the non-current asset portion its 2019 balance sheet? At what amount