Masaya company is preparing its 2020 financial statement. The accounting period ends on December 31. You have been asked to compute the amount included in the "trade and other receivable" of the entity's financial position from the following information.

a.. A P100,000 check received from a customer dated February 1, 2021 is on hand.

b. A customer's check for P200,000 was included in the December 20 deposit. It was returned by the bank stamped "NSF. No entry had yet been made by Masaya to reflect the return.

c. A P500,000 certificate of deposits on which P20,000 of interest accrued to December 31 has just been recorded by debiting interest receivable and crediting interest income. the chief accountant proposes to report the P500,000 as "cash in bank.

d. Masaya has a P50,000 petty cash fund. As of December 31, the fund custodian reported expense vouchers covering various expenses in the amount of P45,700 and cash of P4,200.

e. Postage stamps that costs P1,000 are in the cash drawer.

f. A cashier's check of P30,000 payable to Masaya is in the cash drawer, it is dated December 29.