How much is HELSINKI's correct amount of NON-CURRENT ASSETS at December 31, 2021? How much is HELSINKI's correct amount of CURRENT LIABILITIES at December 31, 2021? How much is HELSINKI's correct amount of NON-CURRENT LIABILITIES at December 31, 2021? How much is HELSINKI's correct amount of TOTAL SHAREHOLDERS' EQUITY at December 31, 2021?

HELSINKI Company Statement of Financial Position December 31, 2021 (amounts in Philippine Peso! 13,300,000 Current liabilities 15,300,000 18,000,000 Non current liabilities 4,000,000 Shareholders' equity 12.000.000 31,300,000 TOTALIAAN MIES AND SHAREHOLDERS EQUITY 31,300,000 Current assets Non current assets TOTAL ASSETS An examination of the account bilances disclosed the following details Current Cash on hand and in banks (includes plant expansion fund of P1,350,000) Financial assets at FVTPL at cost (market value at year end is P2,150,000) HELSINKI Company's ordinary share capital, 500 shares at cost Trade accounts receivable (net of P200,000 credit balances from customers) Inventories (including advertising supplies of P200,000 and goods in transit purchased FOB destination but related invoice was received and recorded December 30) Total current assets 2 950 000 2,300,000 50 000 2,800,000 5200 000 13,300,000 Mon cuarent assets Property, plant and equpment (net of accumulated depreciation of P5,000,000) Deposit with supplier of merchandise ordered for delivery in August 2022 Intangible asset arising from operating losses in po 1 previous years Total non-current assets 15,000,000 1,500,000 1,500 000 18,000,000 Current Nabilities Accrued salaries payable Accrued income taxes Uneamed rent revenue Trade accounts payable (net of P500,000 debit balances from supplers) Total current liabilities 400,000 955.000 445,000 13,500,000 15,300,000 Non current liabilities 8% mortgage on property, plant and equipment payable in semiannual instaliments of P500,000 every June 30 and December 31 4.000.000 Shareholders equity Preference share capital P100 par (40,000 shares issued) Ordinary share capital P40 par (20,000 shares issued) Total shareholders' equity 4,000,000 8,000,000 12,000,000 Additional information The ordinary shares were originally issued at a price of P10,000,000. However, the resulting share premium was applied against previous years' operating losses as well. The journal entry was made by the bookkeeper Ordinary share premium 2,000,000 Retained earnings 2,000,000