PV of $1 9 10 Periods 3 4% .89 6% .84 5 .82 .70 .68 .59 56 .74 .68 8% .79 .50 46 9% .77 .65 46 42 Present Value of an Ordinary Annuity 4% 2.77 4.45 7.43 8.11 6% 2.67 4.21 6.80 7.36 8% 2.57 3.99 6.25 6.71 9% 2.53 3.89 5.99 6.41 On January 1, 2020, ABC rendered services to Smith Corporation and accepted a $200,000 note. In exchange, Smith agreed to make (5) annual payments of P&l with the first payment to be made on December 31, 2020. An interest rate of 8% is imputed. Required: Use the information above to answer the next (4) questions: 1. Determine the amount of (1) PMT of P&1 $[Question 1] 2. What amount of Service Revenue should ABC recognize on $ January 1, 2020? 3. What amount of Interest Revenue should ABC recognize on this $ note for the year ending December 31, 2021? 4. What is the Carrying Value of the Note Receivable at December $ 31, 2021? $