If there is more than one option, the more correct one applies. The company A ehf. enters into an agreement on the sale of equipment to E ehf. on 1 April 2020 and the delivery is to be 1 June 2020. A ehf. generally provides a 60-day payment deadline, but the agreement stipulates that E ehf. do not have to pay until one year after delivery of the equipment. The payment shall amount to ISK 22 million. kr. and E ehf. does not pay interest to A ehf. despite a long deadline. A ehf. delivers the equipment at the agreed time, i.e. 1 June 2020. The fair value of comparable equipment is ISK 20 million. kr. What entry should be made in the accounts of A ehf. in 2020 due to this agreement? Group of answer choices a. 22,000,000 kr. on trade receivables (debit) and ISK 22,000,000. on income (credit) b. 20,000,000 kr. on trade receivables (debit) and ISK 20,000,000. on income (credit) c. 22,000,000 kr. on trade receivables (debit), ISK 20,000,000. on income (credit) and ISK 2,000,000. on interest income (credit) d. 21,166,667 kr. on trade receivables (debit), ISK 20,000,000. on income (credit) and ISK 1,166,667. on interest income (credit)