On December 31, 2017, Sheridan Company sold for $149000 an old machine having an original cost of $278000 and a book value of $129000. The terms of the sale were as follows:

	$20000 down payment
	$64500 payable on December 31 each of the next two years

The agreement of sale made no mention of interest; however, 9% would be a fair rate for this type of transaction. What should be the amount of the notes receivable net of the unamortized discount on December 31, 2017 rounded to the nearest dollar? (The present value of an ordinary annuity of 1 at 9% for 2 years is 1.75911.)