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On January 1, 2021, ABC Corporation was authorized to issue 2 classes of stocks: 50,000 preference shares with par value of P 50 and 100,000 ordinary shares with par value of P 20. On January 8, 2021, ABC received subscriptions from various subscribers of 20,000 ordinary shares for P 25 per share. 30% from the subscription price were received at subscription date and the balance payable within 60 days. At call date, the balance was not paid and the shares were declared delinquent. A total of P 20,000 was paid for advertising of original unissued shares and delinquent shares and half of the total costs relates to the delinquent shares. At the public auction, ABC Corporation received bids from Jhim - 10,000, Janus-9,000 and Ces-12,000. The amount from highest bidder was collected and share certificates were according issued. Who is the highest bidder and what total amount was received from the highest bidder? (1 Point) O Janus ; 360,000 O Janus ; 370,000 O Ces ; 510,000 O Ces ; 520,000