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On December 1,2016 MARU company assigned 1,300,000 of accounts receivable to KADAI company for a loan of 900,000 which carries an interest rate of 12%. company charged a 0.58% commission on the amount loan. During December, MARU company collected 600,000 on the assigned accounts after deducting discounts 2,500 of discounts. MARU company accepted returns of 2,000 and wrote-off assigned accounts totaling 3,000. On December 31,2016, MARU company remitted the collections to KADAI company was initially applied to interest and the rest to the principal loan. The equity over assigned account as of December 31,2016? a. 400,000 b. 392,500 C . 386,000 d. 383,500 On December 31, 2016, Cho company enters into a debt-restructuring agreement with stitch resorts which is experiencing financial difficulties The terms of restructuring are as follows Waiver of the unpaid interest for 2016 Reduction of the principal obligation from P20,000,000 to 18,500,000 Extension of the due date from December 31,2016 to December 31, 2019 Reduction of the Interest rate from 10% to 8% The loss that Cho Company recognizes as a result of the debt restructuring is a. 4,425,740 b. 4,772,060 c. 3,500,000 d. 3,666,500