On January 1, 2019. Pag-asa Co. sold a machine to Estudyante Co.. In lieu of cash payment, Estudyante Co. gave Pag-asa Co. 2-year, P200,000, 12.4% note. The note requires interest to be paid semi-annually on June 30 and December 31. The machinery has a cost of P500,000 and accumulated depreciation as of January 1, 2019 of P320,000. The prevailing rate of interest for a note of this type is 16.7% and the principal amount of the note is to be paid in four equal semi-annual installments every June 30 and December 31. What is the current portion of the notes receivable, December 31, 2019? 096,100 96,600 97,100 98,600