How much must be presented as trade and other receivables

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Question - On December 31, 2017, the "Receivables" account of ABC Company shows P1,950,000. Details of the subsidiary ledger show the following:

Trades accounts receivable P775,000

Trade notes receivable P100,000

Trade installment receivable, normally due one to two years 300,000

Customer's accounts reporting credit balances arising from sales returns 30,000

Advance payments for purchase of merchandise 150,000

Customer's accounts reporting credit balances arising from advance payments 20,000

Cash advance to subsidiary 400,000

Claims from insurance company 15,000

Subscription receivable due in 60 days 300,000

Accrued interest receivable 10,000

How much must be presented as "trade and other receivables" under current assets?

a. P1,125,000

b. P1,290,000

c. P725,000

d. P1,650,000

e. Answer not given

Reference no: EM132566110

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