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An analysis of Suter Co.s liabilities disclosed the following:

Accounts payable after deducting debit balances in suppliers accounts amounting to P4,500 (accounts payable included nontrade liabilities of P6,500	P21,000
Accrued expenses	3,000
Credit balances of customers accounts	2,700
Stock dividends payable	14,000
Claims for increase in wages and allowances by employees of the company covered in a pending lawsuit	25,000
Estimated expenses in redeeming price coupons presented by customers	12,000

How much is the total current liabilities to be presented on the balance sheet?

Note for your final answer:

1. Do not use peso sign

2. Do not use comma

3. Do not use decimal point

4. Round off your final answer to the nearest whole number