Can someone help me with this question, please? It says the answer is B) 5.6% but I don't know how it got that answer? I wanna know how to be able to calculate that number. Show your work please and thanks in advance!

Also, is it possible to derive the numbers in the " question marks"? under 12/31/2018 and 12/31/2019

20. On 1/1/2017, Bing Corp. sells a refrigerator and receives $1,800 cash and a note receivable with three future and unequal annual payments. The PV of the three future payments is $1.266 and interest revenue for 2017 is $71. [NOTE: I do not provide the last two payments. You can't derive them and you should not try.] Reduction in BV of Note Recvble Cash Interest Recvd Revenue 1,800 500 P71 ? Book value of Note Recvble $1,266 837 Date 1/1/2017 12/31/2017 12/31/2018 12/31/2019 Total 4 291 Omitted intentionally ? 3,200 The company amortizes the note using the effective interest rate method. What is the implied rate of interest? a 2.3% b. 5.6% c. 10.6% d. 8.5% 3.9%