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. Decrease of $300,000 Increase of $500,000 No impact on net income Increase of $200,000