Use the following to answer this question: On January 1, 2021, Apollo Company received a promissory note from Proton Corporation for goods sold with a face value of P200,000, a 3-year term at 10%, with interest payable at the end of each year. The effective rate was 12% Table factors for Three periods: 10% 12% 0.711780248 Present Value of P1 0.751314801 Present Value of Ordinary Annuity of P1 2.486851991 2.401831268 How much is the present value of the note receivable on January 1, 2021? OP200,000 O P190,392.68 O P48,036,63 O P142,356,05