On December 31, 2019 the accounts receivable control account of Gold Co. had a balance of P191,000. An analysis of the accounts receivable account showed the following:

Accounts known to be worthless

P2,500

Advance payments to creditors on purchase orders

10,000

Advances to affiliated companies

25,000

Customers' accounts reporting credit balance arising from sales return

(15,000)

Interest receivable on bonds

10,000

Other trade accounts receivable - unassigned

50,000

Subscriptions receivable for common stock due in 30 days

55,000

Trade accounts receivable - assigned (Finance company's equity in assigned accounts is P10,000)

25,000

Trade installment receivable due 1 - 18 months, (including unearned finance charges, P2,000)

22,000

Trade receivables from officers, due currently

1,500

Trade accounts on which post-dated checks are held (no entries were made on receipts of checks)

5,000

Total

P191,000

The correct balance of trade accounts receivable of Gold on December 31, 2019 is