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12) The current liabilities section of the balance sheet of Lilac Company showed: Accounts payable, after deducting P3,000 debit balance in a suppliers' account due to returns after payment 57,000 Accrued taxes 4,500 Accrued interest payable 1,300 Stock dividend declared but not yet issued 30.000 Total current liabilities 92.800 It was disclosed that at the balance sheet date, the company was being assessed by the Bureau of Internal Revenue for deficiency income tax of P7,500 for the prior year, the assessment is being contested. How much is the correct balance of current liabilities