The Comet Company received a seven year, noninterest bearing note on February 28, 2010 in exchange for property it sold to the Franco Company. There was no established exchange price for this property and the note had no ready market. the prevailing interest rate for a note of this type was 7% on February 28, 2010, 7.5% on December 31, 2010, and 8% on December 31, 2011. What interest rate should be used to calculate the interest revenue for this transaction for the years ended December 31, 2010 and December 31, 2011 respectively? Explain your answer