On June 1, 2019, Robertson Roofing sold and delivered shingles to Big-O Construction Company in exchange for a zero-interest bearing note with a face value of $80,000, with payment due in 12 months. The fair value of the shingles on the date of sale was $74,000, and the note had an implicit rate of 8.12%. The total amount of revenue (i.e., sales and interest revenue) to be recognized on this transaction in 2019 is $77,505. $77,000. $74,000. $80,000