On December 31, 2017, Green Lantern Company finished consultationservices and accepted in exchange a promissory notewith a face value of400,000, a due date ofDecember 31, 2020. and a stated rate of 5% , with interest receivableat the end of eachyear.The fair value of the services is not readily determinable and the note is notreadily marketable. Under the circumstances, the note is considered to have an appropriate imputed rateof interest of 10%. The following interest factors are provided