Reference no: EM132315301
Question
On December 31, 2018, the Accounts Receivable general ledger account of Quirino Corporation had a balance of P181,000. An analysis of the Accounts Receivable account showed the following:
Accounts known to be worthless (to be written off) P 2,500
Advance payment to creditors on purchase order 10,000
Advances to affiliated companies 25,000
Customers account reporting credit balance arising from Sales Return (15,000)
Interest Receivable on bonds 10,000
Other trade receivable, unassigned 50,000
Subscription Receivables for Ordinary Share Capital due in 30 days 55,000
Trade Accounts Receivable - Assigned 15,000
Trade Installment Receivable due 1-18 months
including Unearned Finance Charges of P2,000 22,000
Trade Receivables from Officers, due currently 1,500
Trade accounts on which postdated checks are held.
No entries were made on receipts of check. _ 5,000
TOTAL P181,000
Required:
The correct balance of Trade Accounts Receivable of Quirino Corporation on December 31, 2018 is _______________
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