On January 1, 2021, Jin Company sold equipment at a cost of P400,000           The consideration is a noninterest-bearing note.                                                  Related data of the note:                                                    The annual collection for three periods is P200,000 payable every start of the year beginning January 1, 2021. The effective rate is 10%                             The present value of an ordinary annuity of 1 for three periods at 10% is 2.4869. The present value of an annuity of 1 in advance for three periods at 10% is 2.7355.   What is the unearned interest income on January 1, 2021?

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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On January 1, 2021, Jin Company sold equipment at a cost of P400,000          

The consideration is a noninterest-bearing note.                                                 

Related data of the note:                                                   

The annual collection for three periods is P200,000 payable every start of the year beginning January 1, 2021. The effective rate is 10%                            

The present value of an ordinary annuity of 1 for three periods at 10% is 2.4869.

The present value of an annuity of 1 in advance for three periods at 10% is 2.7355.

 

What is the unearned interest income on January 1, 2021?         

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