What is the journal entry?

Problem 6-14 (AICPA Adapted) On January 1, 2020, Mill Company sold a building and received as consideration P1,000,000 cash and a P4,000,000 noninterest bearing note due on January 1, 2023. There was no established exchange price for the building and the note had no ready market. The prevailing rate of interest for a note of this type on January 1, 2020 was 10%. The present value of 1 at 10% for three periods is 0.75. What amount of interest revenue should be reported for 2021? a. 370,000 b. 400,000 c. 300,000 d. 330,000