Company A sold the machine to customer B on January 1, X1, at a price of $1,000,000. The interest rate of 6% is to amortize the principal and interest over three years. At the time of the transaction, Company As separate financing interest rate was 12%, and Client B The separate financing interest rate is 10%. Let me ask: Which of the following statements is correct? (A) Under the net method, on January 1, X1, debit the instalment receivable of $930,356 (B) X1 January 1, credited sales revenue of $898,549 (C) Recognized interest income of $107,826 on December 31,X1 (D) Annual amortization of principal and interest of $393,333