On January 1, 2021, Glanville Company sold goods to Otter Corporation Otter signed an installment note requiring payment of $23,000 annually for four 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 (EV of $1. PV of $1. EVA of $1. PVA of $1. EVAD of $1 and PVAD of 51) (Use appropriate factor(s) from the tables provided.) $76,179 $92,000 None of these answer choices are correct $82 273