Marian Corporation's accounts receivable as of December 31, 2019 totaled P 525,000.00. An analysis of the account showed the following: DAYS OUTSTANDING % OF TOTAL RECEIVABLE %COLLECTIBLE Current 45% 98% 1 to 90 days past due 25% 78% 91 to 180 days past due 15% 56% More than 181 days due 15% 20% Accordingly, its unadjusted Allowance for Doubtful Account was recorded at P87,750.00 Required: Determine the following as of December 31, 2019: A. Allowance for Doubtful Account, Adjusted = B. Doubtful Accounts Expense for the period = C. Net Realizable Value =