On Jonuary 2, 2022, Crane inc sells goods to Waterway Company in tecthango for a atro-intared bearing note weth a face value of 38.360, with pavmert due in 12 month. The fair value of the goods at the date of sale is 37.800 (cost 54.5801. Assunt that the compary choosies to reflect the interent component. (a) (b) Aherrart recienind in 2023 is eleabsok and Meda the of Accounts Atterpts 1 of 3used is iv