12. Entry Q opera onary economy. Its IDEC 31, 2022 10LOWS: 3 3 SCO COO Inventory Property, plant and egulpment 8,000,000 Current llab des 7,000 000 Noncurrent llab ides 5 060 000 share capital 4 060 000 etalned earnings 23 500,000 The general price Incex at Dec. 31 had moved In this way: 2018 - 100; 2019 - 130; 2020 - 150; 2021 - 240: 2022 - 300. The property, plank ard egt pment was purchased on Dec. 31 2020, and there Is sto months Inventory held. The non-current habl :es were a loan relsec on Har. 31, 2012. What G the Inas Balance on Dec. 31, 2012 alter adjusting for FBS SOO COC F31 250,000 b. F27,500 CO0 d. P23,500,000