1. On 1 January 2020, Hannah Berhad supplied goods to Secil Berhad for an agreed sum of RM600,000. This amount becomes payable on 31 December 2022. Secil Berhad could have bought the goods for cash of RM450,000 on 1 January 2020. The discount rate that would be reflected in a separate financing arrangement between Hannah Berhad and Secil Berhad at 1 January 2020 is 10%.
In accordance with IFRS 15, Revenue from Contracts with Customers what amounts for revenue and interest income should Hannah Berhad record in profit or loss relating to this transaction for the year ended 31 December 2020?