Sunland Company, a company who maintains its accounting records using IFRS, manufactures furniture. Sunland sells an order to Save-A Lot Furniture in exchange for a zero-interest-bearing $96000 note due from the customer in two years. Since there is no stated interest rate on the note, the controller uses the current market rate of 11% to derive the present value. Based on this information and the incorporation of the time value of money, which of the following would be recorded by Sunland to recognize this sale? O Acredit to Sales Revenue for $96000. O A debit to Notes Receivable for $77916. O A credit to Notes Receivable for $77916. O A debit to Discount on Notes Receivable for $10560.