Frasquita acquired equipment from the manufacturer on 6/30/2016 and gave a noninterest-bearing note in exchange. Frasquita is obligated to pay $550,000 on 4/30/2017 to satisfy the obligation in full. If Frasquita accrued interest of $15,000 on the note in its 2016 year-end financial statements, what would the manufacturer record in its 2016 income statement for this transaction? $15,000 of interest revenue. $25,000 of interest revenue. $15,000 of interest revenue and $525,000 of sales revenue. $550,000 of sales revenue.