On December 31, 2020, Sheffield Corp. sold for $ 152000 an old machine having an original cost of $ 245000 and a book value of $ 93000. The terms of the sale were as follows: $ 59000 down payment $ 46500 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 December 31, 2020 rounded to the nearest dollar? (The present value of an ordinary annuity of 1 at 9% for 2 years is 1.75911.) $ 81799. $ 93000. $ 163596. $ 140798