On December 31, 2018, Green Company finished consultation services and accepted in exchange a promissory note with a face value of $100,000, a due date of December 31, 2020(after two years), and a stated rate of 4%, with interest receivable on semi-annual basis, July 1, and January 1, each year. The fair value of the services is not readily determinable and the note is not readily marketable. Under the circumstances, the note is considered to have an appropriate imputed rate of interest of 14% Instructions (a) Present value of the note on 31/12/2018. (Use present value factors with decimals not less than 6 digits), is? (b) Carrying amount on July 1, 2020 is? OA) 83,064 ; 95,327 O B) 96,262 ; 89,838 O C) 95 327: 83,064 OD) 89,838 ; 96,262 Next