On December 31, 2019, Flint Corporation sold for 75,000 an old machine having an original cost of 135,000 and a book value of 60,000, and accepted 2-year note receivable of 100,000, 7% payable semi-annually, in exchange . 6% would be a fair rate for this type of E of transaction. - What should be the amount of the notes receivable recorded on December 31, 2019 rounded to the nearest dollar? a. 0 b. C98,185 C. 100,000 d. Ci01,859