On January 1, 2015, Oxford Company finished consultation services and accepted in exchange a promissory note with a face value of $500,000 and a due date of December 31, 2017. The stated rate of interest ist with interes receivable at the end of each year through 12/31/17. Assume an effective interest rate of 10% is implicit in the agreed-upon price. The effective amortization method is used. Oxford's journal entry on 1/1/15 will record approximately what amount of service revenue? Select one: a $500,000 b. $450,000 c. $562,171 d. $437,829 e. $568,081 orrented in exchange a promissory note with a tece value of brahle at the end of each year through