On December 31, 2020, Sparky Consulting Inc., received two notes from customers in exchange for services rendered. The first note from Desert Corp. is a two-year, $10,000 note with a 4% stated rate. Interest is due . each December 31 beginning December 31, 2021, and principal is due December 31, 2022. The second note is a two-year, noninterest-bearing note with a face value of $7,000 from Tucson Inc. Principal and interest will be paid at maturity. The market rate for similar notes from both customers is 8% on December 31, 2020. PV of $1 4% 8% PVOA 4% 8% n = 2 .9246 .8573 1.8861 1.7833 n = 4 .8548 .7350 3.6299 3.3121 At what amounts should the two notes be reported on Sparky's December 31, 2020, balance sheet? Desert Note Receivable carrying value at [Choose] Dec 31, 2020: Tucson Note receivable carrying value at [Choose ] Dec 31, 2020: