Jek Company's accounts payable balance as of December 31, 2019 was P590,000 before year-end adjustments related to the following information:

• Upon receipt of the invoice on December 31, 2019 for goods costing P30,000, the accounting staff of Jek Company recorded the purchase in the accounts. It was determined that the goods were shipped FOB on December 27, 2019 and were received by Jek Company on January 2, 2020.
• Goods with an invoice cost of P25,000 that were shipped FOB shipping point on 23 Dec 2019 from a supplier to Jek Company were lost in transit. On January 4, 2020, Jek Company filed a claim for P25,000 against the shipping company.
• Goods costing P9,000 were shipped FOB a supplier's shipping point to Jek Company. Because the seller's invoice and the goods were received on January 3, 2020, the accounting staff did not include the goods in their inventory as of December 31, 2019, nor was the purchase recorded in the accounts in 2019.

What must Jek Company report as accounts payable on its December 31, 2019 statement of financial position?