help me please thank you

1) Trunks Company's accounts payable balance at December 31, 2019 was P8,000,000 before considering the following data: Goods shipped to Trunks FOB shipping point on December 31, 2019 were lost in transit. The invoice cost of P500,000 was not recorded by Trunks. On January 15, 2020, Trunks filed a P500,000 claims against the common carrier On December 30, 2019, a vendor authorized Trunks to return for full credit goods shipped and billed at P200,000 on December 15, 2019. The returned goods were shipped by Trunks on December 31, 2019. A P200,000. What should Trunks report as accounts payable on December 31, 2019