On January 1, 2021, Coronado Industries sold property to Wildhorse Company. There was no established exchange price for the property, and Wildhorse gave Coronado a $4600000 zero-interest-bearing note payable in 5 equal annual installments of $920000, with the first payment due December 31, 2021. The prevailing rate of interest for a note of this type is 9%. The present value of the note at 9% was $3578524 at January 1, 2021. What should be the balance of the Discount on Notes Payable account on the books of Wildhorse at December 31, 2021 after adjusting entries are made, assuming that the effective-interest method is used? $699409. $1021476. $729102. $0