Following were the account balances of Born Company at December 31, 2015: Cash on hand Cash current and savings accounts P187,500 3,375,00 0 2,400,00 0 Cash set aside for expansion (expected for payment in 2016) Cash in current and savings accounts includes P900,000 as holdout against short-term loan arrangements. There are no legal restrictions as to withdrawal by Born on these holdouts. What is the total cash that should be reported in the current assets section Born's December 31, 2015 statement of financial position?