An order for relief is granted to Rodbock Co. on January 1, Year 2. On that date, the company has a $5 million note payable paying 6% interest each year and a $10 million note receivable paying 5% interest each year. At the end of Year 2, the reorganization has not been completed. What is the impact on net income for Year 2? Multiple choice question. No impact on net income Decrease of $300,000 Increase of $200,000 Increase of $500,000