On December 31, 2025, Larkspur Corporation sold for $370000 an old machine having an original cost of $490000 and a book value of $350000. The terms of the sale were as follows: $74000 down payment $148000 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 on December 31, 2025 rounded to the nearest dollar? (The present value of an ordinary annuity of 1 at 9% for 2 years is 1.75911.)