please answer and explain

Question 18 (5 points) On 1/1/X1 your company rendered a service to a customer and accepted in exchange a 2-year, non-interest bearing note receivable with $100,000 face value. You estimate the annual interest rate to be 10%, compounded annually. Which of the following statement is correct? On 1/1/X1 Revenue is credited for (approximately) $100,000 On 1/1/X1 Revenue is credited for (approximately) $82,645 On 1/1/X1 Revenue is credited for approximately) $121,000 On 1/1/X1 Revenue is not credited, but other journal entries are required. No journal entry is required on 1/1/X1