e. The related data of Poland Company(in Php Peso): Prior year Current year Physical inventory, at cost 300,000 750,000 Sales, net 4,200,000 Cost of sales 2,310,000 Accounts receivable, trade 100,000 300,000 Accounts payable, trade 350,000 400,000 Additional information: During the year, accounts receivable of P100,000 was written off. Total sales returns were P10,000 and purchase returns are P30,000.| Cash receipts from customers totaled P5,800,000 after a discount of P30,000 Cash payments to trade creditors amounted to P4,000,000. Assuming the gross profit rate for the current year is the same as the prior year, what is the amount of inventory shortage as of the current year? La (corn