Manila Corporation showed you the following accounts (amounts in Philippine pesos) as of December 31, 2021: Accounts Payable 18,295 Accrued Interest on Bonds payable due 12/31/2022 11,242 Bonds payable, due 12/31/2023 15,619 Cash Dividends Payable 19,346 Long-term mortgage payable 7,291 Share dividends distributable 14,114 Trades payable for Inventory on account* 16,704 Unearned rent income 16,255 *FOB Shipping Point, shipped 12/27/2021, arrived 1/5/2022 Required: Compute the total current liabilities on December 31, 2021