The Field Detergent Company sold merchandise to the Abel Company on June 30, 2021. Payment was made in the form of a noninterest-bearing hote requiring Abel to pay $85,000 on June 30,2023 . Assume that a 10% interest rate properly reflects the time value of money in this situation. (FV of \$1. PV of \$1. FVA of \$1, PVA of \$1. EVAD of \$1 and PVAD of \$1) (Use appropriate factor(s) from the tables provided.) Required: Calculate the amount at which Field should record the note receivable and corresponding sales revenue on June 30,2021. (Round your final answers to nearest whole dollar amount.)