On January 1, 2020, Bonita Industries sold goods to Sandhill Co. Sandhill signed a zero-interest-bearing note requiring payment of $183000 annually for seven years. The first payment was made on January 1, 2020. The prevailing rate of interest for this type of note at date of issuance was 12%. Information on present value factors is as follows: Present Value of 1 at 12% Present Value of Ordinary Annuity of 1 at 12% Period 6 0.5066 4.1114 7 0.4523 4.5638 Bonita should record sales revenue in January 2020 of