On December 31, Year 1ABC rendered services in exchange for a 6\%, 6-year promissory note having a face value of $80,000. Interest was to be paid annually. This customer's risk level required that money be borrowed at 8% interest (i.e., the market rate). A. What amount of Service Revenue will ABC record on December 31, Year 1 (the date the note is issued)? B. What is the total amount of interest revenue that ABC will recognize in Year 2. C. What is the total amount of interest revenue that ABC will recognize over the life of the