On January 1st, 2019 Joel Co. receives a three-year, $10,000 zero-interest-bearing note receivable in exchange for services provided to a customer. The present value of the cash flows associated with the note is $7,721.80. The implicit rate that equates the total cash to be received ($10,000 at maturity) to the present value of the future cash flows ($7,721.80) is 9%. What is the carrying value of the note after interest revenue is recorded for 2019 (round to the nearest dollar)? $9,305 $1,583 $8,417 $10,000 $7,722 O None of the above