On January 1, 2021, Glanville Company sold goods to Otter Corporation Otter signed an installment note requiring payment of $20,000 annually for six 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. EVA of $1. PVA of $1. EVAD of $1 and PVAD of S1) (Use appropriate factor(s) from the tables provided.)