Balances of assets and liabilities accounts of FDNACCT at year end are as follows:

Cash

P 87,000

Accounts Receivable

46.000

Accrued Service Income

12,000

Prepaid Expenses

25,000

Advances to Employee

16.000

Office Furniture

15,000

Shop Equipment

25,000

Accounts Payable

33,000

Accrued Interest Expense

15.000

Balances of assets and liabilities accounts of FDNACCT at year end are as follows: Cash P 87,000 Accounts Receivable 46,000 Accrued Service Income 12,000 Prepaid Expenses 25,000 Advances to Employee 16,000 Office Furniture 15,000 Shop Equipment 25,000 Accounts Payable 33,000 Accrued Interest Expense 15,000 How much is the total current assets