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23 A business has total assets of P 381,000 and owner's equity of P 264,000. How much were the liabilities? * (1 Point) Cannot be determined P381,000 P117,000 P264,000 24 Mugunghwa Kkochi Pieot Seumnida (MKPS) Company's total assets and total liabilities increased by P 25,000 and P 10,000 during 2019. Additional investments during the year totaled P 65,000. Totai revenues during the year were P 500,000 and total expenses were P 460,000. What is the amount of owner's withdrawal during 2019? * (1 Point) P 70,000 P 75,000 P 85,000 P 90,000 Mugunghwa Kkochi Pieot Seumnida (MKPS) Company's Prepaid Insurance of P72,000 represents payment for 24 months starting June 1, 2018. The adjustment on Dec 31, 2018 will be: * (1 Point) DR Insurance Expense P18,000; CR Prepaid Insurance P18,000 Prepaid Insurance P54,000; CR Insurance Expense P54,000 DR Insurance Expense P21,000; CR Prepaid Insurance P21,000 DR Prepaid Insurance P51,000; CR Insurance Expense P51,000 26 The first accounting book was written by Cotrugli in Naples and the modern double entry bookeeping system could be traced from the book prepared in 1494 by an Italian Mathematician, entitled Summa De Aritmetica. * (1 Point) Luca Pacioli Leonardo da Vinci Luciano Pavarotti Lasagna Ravioli 27 At January 1, 2020, Mugunghwa Kkochi Pieot Seumnida (MKPS) Company reported owner's capital of P140,000. During 2020, YG had a net loss of P30,000 and owner drawings of P15,000. At December 31, 2020, the amount of owner's capital is * (1 Point) P95,000 P110,000 P125,C'mo P155,000