On December $31,2023,$ Shalom Company sold an equipment with carrying amount of P$2,000,000$ and received a non$-$interest$-$bearing note requiring payment ofP$500,000$ annually for ten years. The first payment is due on December $31,2024.$ The prevailing interest rate for this type of note at date of issuance is $12\%.$PV of an ordinary annuity of I at $12\%$ for $9$ periodsPV of $1$ at $12\%$ for $9$ periods$5\mathrm{.}650\mathrm{.}324.$ On December $31,2023,$ what is the carrying amount of the note receivable?A $2,825,000$B $2,655,0004,500,000$D$5,000,000$What amount should be recognized as gain on sale of equipment in $2023?$A $0$B $825,000$C$2,175,000$D$3,000,0001.$ What amount of interest income should be recognized in $2024?300,000319,800$C $339,000$D $600,0002.$ What is the carrying amount of the note receivable on December $31,2024?$A $4,500,000$B $2,825,000$C $2,664,000$D $2,325,000$