Swifty Corporation, a company who maintains its accounting records using IFRS, manufactures furniture. Swifty sells an order to Save-A Lot Furniture in exchange for a zero-interest-bearing $76000 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 12% 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 Swifty to recognize this sale? A credit to Notes Receivable for $60586. O A debit to Discount on Notes Receivable for $9120. O A debit to Notes Receivable for $60586. O A credit to Sales Revenue for $76000