On January 1, 2018, Glanville Company Sold Goods to Otter

On January 1, 2018, Glanville Company sold goods to Otter Corporation. Otter signed an installment note requiring payment of $15,000 annually for six years. The first payment was made on January 1, 2018. The prevailing rate of interest for this type of note at date of issuance was 8%. Glanville should record sales revenue in January 2018 of:

A) $90,000.
B) $69,343.
C) $74,891.
D) None of these answer choices are correct.