On the December 31, 2019 statement of financial position of Mann Company, the receivables consisted the following: Trade accounts receivables P93,000 Allowance for uncollectible accounts (2,000) Claims against shipper for goods lost in transit last Nov. 2019 Selling price of unsold goods sent by Mann on consignment 3,000 at 30% of cost (not included in ending inventory) 26,000 Security deposit on the lease of a warehouse 30,000 Total P150,000

How much should be reported as trade and other receivables in Manns December 31, 2019 statement of financial position?