On January 1, 2019, Hart Corporation purchased 1,000 of ABC 8%, P1,000 callable bonds for P877,068, which represented a 10% effective interest rate.The bonds are dated January 1, 2019, and mature on January 1, 2029.Interest is payable annually on January 1.On January 1, 2020, Hart soldhalf of the bonds at 101.Assume that Hart uses the effective interest method of amortization and that its fiscal year ends December 31