Jamaica Corporations Accounts Receivable balance at December 31, 2020 consists of the following details:

Assigned trade accounts receivable	200,000
Unassigned other trade accounts receivable	140,000
Receivables from shareholders in which P160,000 is currently collectible	600,000
Accrued dividend income	30,000
Special deposits on contract bods	220,000
Accounts receivable	480,000
VISA credit card sale of merchandise to customers	300,000
Overpayment to supplier for inventory purchased on credit	20,000
Accounts payable	260,000

Additional information:

1. The accounts receivable balance is net of P 80,000 credit balance in customers accounts, including P 6,000 accounts receivable to customer which is definitely uncollectible.
2. The accounts payable balance is net of P 60,000 debit balance in suppliers accounts.