On December 19, 2022, A Corporation purchased P100,000 goods from Supplier B under the terms 3/10, 2/15, n/30. Supplier B paid the freight of P500. A Corporation paid the account in full on January 4, 2023. Using the net method, at what amount should A Corporation show as accounts payable on December 31, 2022 statement of financial position?

100,000

100,500

98,000

98,500