On April 19, 2024, Millipede Machinery sold a tractor to Thomas Hartwood, accepting a note promising payment of $260,000 in four years. The applicable effective interest rate is 7%. Note: Use appropriate factor(s) from the tables provided.(FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) What amount of sales revenue would Millipede recognize on April 19, 2024, for the Hartwood transaction? Note: Round your final answer to nearest whole dollar.