Round all percentages to four decimal places. for example, 0.12345 should be rounded to 12.35

on 1/1/X1 big oak table company sells 800 oak tables to a furniture retailer in exchange for a note receivable with a face value of $60,000 that is due in 3 years. while the market borrowing rate for customers with credit risk similar to the furniture retailer is 4%, the note receivable has no explicit interest rate.

how much sales revenue is recognized on this sale? round your answer to the nearest dollar.

What is the carrying value of the note receivable on the balance sheet date of 12/31/X2? round your answer to the nearest dollar