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Question - On December 31, 2020, Harbor Inc., received a note from customers in exchange for services rendered. The note from Blain Corp. is a two-year, noninterest-bearing note with a stated value of $14,000. The market rate for similar notes is 6% on December 31, 2020. At what amount should the note be reported on Harbor Inc.'s December 31, 2020, balance sheet?
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