On December 31, 2020, Crane Company sold for $148000 an old machine having an original cost of $240000 and a book value of $92000. The terms of the sale were as follows: $56000 down payment $46000 payable on December 31 each of the next two years The agreement of sale made no mention of interest: however, 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, 2020 rounded to the nearest dollar (The present value of an ordinary annuity of tat?for 2 years is 1.80802) $139168 $92000 5166337