Can someone help me find the answer and solutions for these questions?

1. 

On December 31, 2019, Jan Company sold used equipment with carrying amount of P 2,000,000 in exchange for a non- interest-bearing note of P 5,000,000 requiring ten annual payments of P 500,000. The first payment was made on December 31, 2020. The market interest for similar note was 12%. The present value of an ordinary annuity of 1 is 5.65 for ten periods and 5.33 for nine periods. What is the carrying amount of notes receivable on December 31, 2020?On June 30, 2020, the entity also discounted a customer's note with recourse at a bank at a 10% discount rate. The note is dated May 1, 2020 has a term of 90 days, a face value of P 6,000,000 and an interest rate of 9%. The entity accounted for this transaction as a secured borrowing. The customer paid the note to the bank on maturity date What is the amount of proceeds from discounting the note on June 30, 2020?At the end of its first year of operations, December 31, 2019, Cauayan, Inc. reported the following information: Accounts receivable, net of allowance for doubtful accounts 9,500,000 Customer accounts written off as uncollectible during 2019 240,000 Bad debts expense for 2019 840,000 What should be the balance in accounts receivable at December 31, 2020, before subtracting the allowance for doubtful accounts