K pages Pchanim Financial specializes in providing financing for commercial real estate purchases. The company's main source of income is the interest charged on these loans. At the end of 2023, the company had approximately $1,750 million of mortgages outstanding. To facilitate financial reporting, the company groups these mortgages according to the time to maturity (up to one year, one to three years, and three to five years). The following provides further information on these mortgages as at the year-end of December 31, 2023. (Click the icon to view the investment data.) Pchanim's standard policy for all mortgages is semi-annual payments of interest, which is compounded semi-annually, plus payment of principal upon maturity. Required Requirement a. How should Pchanim account for these mortgage receivables? Pchanim should account for these mortgage receivables as DII Investment data 4 Average maturity Scheduled semi-annual payments Average yield on loans at inception Principal amoun