? On December $31,2025,$ ?Teal Mountain Corporation sold for $$230000$ ?an old machine having an original cost of $$350000$ ?and a book

value of $$210000.$ ?The terms of the sale were as follows:

$$46000$ ?down payment

$$92000$ ?payable on December $31$ ?each of the next two years

The agreement of sale made no mention of interest; however, $9\%$ ?would be a fair rate for this type of transaction. What should be the

amount of the notes receivable net of the unamortized discount on December $31,2025$ ?rounded to the nearest dollar? $($The present

value of an ordinary annuity of $1$ ?at $9\%$ ?for $2$ ?years is $1\mathrm{.}75911.)$

$$323676.$

$$161838.$

$$207838.$

$$184000.$