On December 31, Year 4, Roth Co. issued a $10,000 note payable to Wake Co. in exchange for services rendered to Roth. The transaction was not in the normal course of business. The note, made at usual trade terms, is due in 9 months and bears interest, payable at maturity, at the annual rate of 3%, a rate that is unreasonable in the circumstances. The market interest rate is 8%, the prevailing rate for similar instruments of issuers with similar credit ratings. The compound interest factor of $1 due in 9 months at 8% is .944. At what amount should the note payable be credited in Roth's December 31, Year 4, balance sheet