The present value tables are also one here so you may have to use those to figure it out I'm not completely sure how though

Instructions On January 1, 2017, Fulton Inc. enters into a contract with Gibson to deliver goods. Gibson pays $100,000 at the time the contract is signed, at which time the goods are transferred and Fulton's performance obligation is complete. In addition, Gibson agrees to pay Fulton $100,000 on December 31, 2017, and December 31, 2018. If Fulton entered into a financing arrangement with Gibson it would charge an interest rate of 9% Required: 1. Determine the transaction price for the contract with Gibson. 2. Prepare the journal entries to record Fulton's 2017 sales revenue and interest revenue. 3. Next Level What is the objective of adjusting the transaction price to reflect the time value of money