On January 1, 2021, Divino Company sold equipment with carrying amount of P800,000 to  Jocelle Company. As payment, Jocelle gave Divino Company a P1,200,000 note. The note bears  an interest rate of 5% and is to be repaid in three annual installments of P400,000 plus interest  on outstanding balance. The first payment was received on December 31, 2021. The market  price of the equipment is not readily determinable. The prevailing rate of interest for notes of  this type is 10%.   The interest income to be recognized in 2022 is:

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Problem 26 

On January 1, 2021, Divino Company sold equipment with carrying amount of P800,000 to  Jocelle Company. As payment, Jocelle gave Divino Company a P1,200,000 note. The note bears  an interest rate of 5% and is to be repaid in three annual installments of P400,000 plus interest  on outstanding balance. The first payment was received on December 31, 2021. The market  price of the equipment is not readily determinable. The prevailing rate of interest for notes of  this type is 10%. 

  1.  The interest income to be recognized in 2022 is: 
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