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Use the following information for the next two (2) questions: Buffalo Company sells equipment service contracts that cover a two-year period. The sales price of each contract is P5,000. Buffalo Company's past experience shows that of the total pesos spent for repairs in service contracts, 40% is incurred evenly during the first contract year and 60% evenly during the second contract year. Buffalo Company sold 1,000 contract evenly throughout 2019 and 800 contracts evenly throughout 2020. QUESTIONS: 21) In its December 31, 2019 statement of financial position, what amount should Buffalo Company report as uneamed revenue? A. 4.000.000 C. 1,500,000 B. 3,000,000 D. 0 22) How much should Buffalo Company report as contract service revenue for the year ended December 31, 2020? A. 4,500,000 C. 2,500,000 B. 3,300,000 D.800,000