plz help

On December 31, 2023, Crane Corporation sold for $126000 an old machine having an original cost of $226800 and a book value of $100800. The terms of the sale were as follows: $25200 down payment, $50400 payable on December 31 each of the next two years. Click here to view the factor table PRESENT VALUE OF 1 Click here to view the factor table PRESENT VALUE OF AN ANNUITY OF 1. The agreement of sale made no mention of interest; however, 9% would be a fair rate for this type of transaction. What should be the amount of the notes receivable net of the unamortized discount on December 31,2023 , rounded to the nearest dollar? $88659$100800$113859$177318