Current Attempt in Progress

Carla Vista & Co$.$ sold goods with a market price of $$144000$ on April $1.$ They accepted a note from Tamarisk Inc. for $$144000$ due in two years, with interest paid each year on April $1,$ bearing $8\%$ interest. If $8\%$ interest approximates the market rate of interest for this transaction, what journal entry should be recorded to record the sale $($ignore Cost of Goods sold$)$ when the sale takes place?

Debit Interest Receivable $$8640,$ credit Interest Revenue $$8640.$

Debit Interest Receivable $$11520,$ credit Interest Revenue $$11520.$

Debit Notes Receivable $$144000,$ credit Sales Revenue $$144000.$

Debit Notes Receivable $$167040,$ credit Sales Revenue $$167040.$