On December 31, 2015, Sadanga Company finished consultation services and accepted in exchange a promissory note with a face value of P300,000,a due date of December 31, 2018, and a stated rate of 5%, with interest receivable at the end of each year. The fair value of the services is not readily determinable and the note is not readily marketable. Under the circumstances, the note is considered to have an appropriate imputed rate of interest of 10%. The carrying amount of the note receivable as of December 31, 2016isa.P300,000b.P273,963c.P262,694d.P247,920 NEED SOLUTION PLS