141. On the December 31, 2017, Statement of Financial Position of ABC Co., the current receivables consisted of the following:

Trade accounts receivable 93,000

Allowance for uncollectible accounts (2,000)

Claim against shipper for goods lost in transit (November 2017) 3,000

Selling price of unsold goods sent by Santos on consignment at 130% of cost (not included in Santos' ending inv) 26,000

Security deposit on lease of warehouse used for storing some inventories 30,000

At December 31, 2017, the correct total of ABC's current accounts receivables was?

• P120,000
• Answer not given
• P150,000
• P124,000
• P94,000