On January $1,2024,$ Glanville Company sold goods to Otter Corporation. Otter signed an installment note requiring payment of $$17,400$ annually for six years. The first payment was made on January $1,2024.$ The prevailing rate of interest for this type of note at date of issuance was $7\%.$ What is the amount of the note receivable that should be recorded by Glanville in January $2024?$

Note: Use tables, Excel, or a financial calculator. Round your final answer to the nearest whole dollar. $($FV of $$1,$ PV of $$1,$ FVA of $$1,$PVA of $$1,$ FVAD of $$1$ and PVAD of $$1)$