On Jan. 1 2020, Hallette Company sold goods to Mary Milller company for $400,000 in exchange for $100,000 in cash and a 5 year zero interest bearing note with a face amount of $401,478 and present value of $300,000. Hallette Company also determined that the note has an imputed interest rate of 6%. the goods have an inventory cost on Hallette's books of $275,000. Which of the following will be part of a correct entry by Hallette? a. Jan 1, 2020 it should record a debit to notes receivable in the amount of 300,000. b. on December 31, 2020 it should record a credit to interest revenue of 18,000. c. on jan 1, 2020 it should record a credit to sales revenue of $401,468