ABC Company reported total cash and cash equivalents of P6,831,250 on December 31, 2020, which includes the following: 120-day certificates of deposit PDC (Post Dated Check dated January 2, 2021 Special cash fund for payment of long term bond Commercial paper due in 100 days Currency and coins in petty cash fund (including unreplenished vouchers of P3,125) 812,500 281,250 1,500,000 1,250,000 20,000 ABC Company has agreed to maintain a cash balance of P562,500 which will not be available for withdrawal to ensure future credit availability. The said amount was included in the balance above. What is the total amount that ABC Company should report as "cash and cash equivalents" in the current assets section of the statement of financial position on December 31, 2020? O P5,465,000 P6,831,250 P3,863,750 P2,421,875