On January 1, 2021, Glanville Company sold goods to Otter Corporation. Otter signed an installment note requiring payment of $17,000 annually for five years. The first payment was made on January 1, 2021. The prevailing rate of Interest for this type of note at date of Issuance was 8%. Glanville should record sales revenue in January 2021 of.( FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Multiple Choice $85,000 $67,876 $73,306 None of these answer choices are correct