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On December 31, 2020 the accounts receivable control account of Nani Co. had a balance of P191,000. An analysis of the accounts receivable account showed the following: Accounts known to be worthless P 2,500 Advance payments to creditors on purchase orders 10,000 Advances to affiliated companies 25,000 Customers' accounts reporting credit balance arising from sales return (15,000) Interest receivable on bonds 10,000 Other trade accounts receivable - unassigned 50,000 Subscriptions receivable for common stock due in 30 days 55,000 Trade accounts receivable - assigned (Finance company's equity in assigned accounts is P10,000) 25,000 Trade installment receivable due 1 - 18 months, (including unearned finance charges, P2,000) 22,000 Trade receivables from officers, due currently 1,500 Trade accounts on which post-dated checks are held (no entries were made on receipts of checks) 5,000 Total P 191,000 What is the correct balance of trade accounts receivable of Nani Co. on December 31, 2020