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15) On the first day of each month, Denise Company received from a customer an escrow deposit of P25,000 for real estate tax. The entity recorded the P25,000 in escrow account. The customer's real estate tax is P280,000, payable in equal installments of the first day of each calendar quarter. On January 1, 2019, the balance of the escrow account was P30,000. On September 30, 2019, what amount should be reported as escrow liability? A. 15,000 B. 45,000 C. 85,000 D. 115,000