On December 31, 2018, the Accounts Receivable general ledger account of Quirino Corporation had a balance of P181,000.An analysis of the Accounts Receivable account showed the following:

Accounts known to be worthless (to be written off) P2,500

Advance payment to creditors on purchase order 10,000

Advances to affiliated companies 25,000

Customers account reporting credit balance arising from Sales Return (15,000)

Interest Receivable on bonds 10,000

Other trade receivable, unassigned 50,000

Subscription Receivables for Ordinary Share Capital due in 30 days 55,000

Trade Accounts Receivable - Assigned 15,000

Trade Installment Receivable due 1-18 months

including Unearned Finance Charges of P2,000 22,000

Trade Receivables from Officers, due currently 1,500

Trade accounts on which postdated checks are held.

No entries were made on receipts of check. _ 5,000

TOTAL P181,000

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Required:

The correct balance of Trade Accounts Receivable of Quirino Corporation on December 31, 2018 is_______________