On January 1, 2015, Spirit Company sold goods to Dash Corporation. Dash signed a noninterest-bearing note requiring payment of $17,100 annually for eight years. The first payment was made on January 1, 2015. The prevailing rate of interest for this type of note at date of issuance was 7%. What amount of revenue will Spirit Company record on January 1, 2015 related to this sale? Please show work if possible a. $187,724 b. $102,109 c. $109,257 d. $116,905 e. $115,708 f. $175,443 g. $136,800 e. None of the above