Maximus Company sold its inventory for P300,000 to Maxwell on January 2,2021 and received a one year Note bearing an interest rate or 12% for the full amount. On December 31,2021, Maxim determined based on Maxwell’s recent financial crisis, there’s a delay and change in the pattern of collection. The delay and change in the pattern show’s that P150,000 will be due on December 31, 2022 and 100,000 will be due on December 31,2023. What amount of impairment loss should Maxwell Company recognized on December 31,2021?   none P86,000 P122,352 P136,701

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Maximus Company sold its inventory for P300,000 to Maxwell on January 2,2021 and received a one year Note bearing an interest rate or 12% for the full amount. On December 31,2021, Maxim determined based on Maxwell’s recent financial crisis, there’s a delay and change in the pattern of collection. The delay and change in the pattern show’s that P150,000 will be due on December 31, 2022 and 100,000 will be due on December 31,2023. What amount of impairment loss should Maxwell Company recognized on December 31,2021?
 
none
P86,000
P122,352
P136,701
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