Lany Corp.'s trial balance reflected the following account balances on December 31, 2022: Accounts receivable (net) P24,000 Trading securities 6,000 Accumulated depreciation on equipment and furniture 15,000 Cash 16,000 Inventory 30,000 Equipment 25,000 Patent 4,000 Prepaid expenses 2,000 Land held for future business site 18,000 In Lany Co.'s December 31, 2022 balance sheet, the current assets total is