On January 1, 2020, Swifty Corporation exchanged equipment for a $640000 zero-interest-bearing note due on January 1, 2023. The prevailing rate of interest for a note of this type at January 1, 2020 was 12%. The present value of $1 at 12% for three periods is 0.71. What amount of interest revenue should be included in Swifty's 2021 income statement
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On January 1, 2020, Swifty Corporation exchanged equipment for a $640000 zero-interest-bearing note...
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