tion 8 vered ked out of U Notel: Two questions are related to the following same information On December 31, 2018, Green Company finished consultation services and accepted in exchange a promissory note with a face value of 100,000, a due date of December 31, 2020 (after two years), and a stated rate of 6%. Interest is receivable on semi-annual basis; July 1, and January 1, each year. The fair value of the services is not readily determinable and the note is not readily marketable. Under the circumstances, the note is considered to have an appropriate market rate of interest of 14% Instructions og stion Present value of the note on 31/12/2018. (use present value factors with decimals hot less than 6 digits), is: - $83,064 $86,451 b- $89,838 d- None Carrying amount on July 1, 2020 is: $97,196 b $95,327 $98.262 d- None