ABC Company, as of December 31, 2021 provided the following balances: Cash, net of a P7,000 overdraft Receivable, net of customer credit balances totaling P6,000 Inventory (P20,000 of which are held on consignment Prepayments Property, plant and equipment, net of accumulated depreciation of P15,000 Accounts payable net of debit balances in suppliers' accounts of P3,000 Notes payable - bank, due on July 2022 Income tax payable Total current assets reported in the December 31, 2021 balance sheet is a. 176,000 b. 156,000 c. 173,000 d. 170,000 80,000 30,000 60,000 10,000 90,000 45,000 25,000 15,000