On January 1, 2017, Montgomery purchased debt securities which carry a 10% fixed interest for P 765,540 to be held as financial assets at amortized cost. The securities have face value of P 600,000, and interests are receivable semi-annually every June 30 and December 31. The prevailing market interest rate of debt securities of this type is 7%.

On October 31, 2018, Montgomery sold 40% of the securities including any accrued interest for a gain of P 5,250.

Interest income to be reported in the December 31, 2018 Statement of Comprehensive Income is ????

Please show amortization table thanks