61 On January 1,2019, DEF Company purchased 4568 Corporation, 9% bonds with a face value of P 4,000,000 for P 3,756,000. The debt investments are carried at amortized cost. The debt investments are carried at the amortized cost. The effective interest rate at that time is 10%. The bonds are dated January 1,2019and mature on December 31,2028. The bonds pay interest annually on December 31. Market quotation for the debt investment at December 31,2019 is 99. What is the interest revenue for the year 2019?* (1 Point) O P 377,160 O P 375,600 O P 360,000 400,000