On december 30, 2005, chang co. sold a machine to door co. in exchange for a noninterest-bearing note requiring ten annual payments of $10,000. door made the first payment on december 30, 2005. the market interest rate for similar notes at the date of issuance was 8%. information on present value factors is as follows: present value ofpresent value ordinary annuity ofperiod of $1 at 8% of $1 at 8%9 0.50 6.2510 0.46 6.71in its december 31, year 1 balance sheet, what amount should chang report as note receivable? a. $45,000b $46,000c. $62,500d. $67,100