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Nagel Company prepaid insurance was P90,000 at December 31, 2020 and P45,000 at December 31, 2019. Insurance expense was P36,000 for 2020 and P27,000 for 2019. What amount of cash disbursements for insurance would be reported in Nagel's 2020 statement of cash flows? A. 99,000 B. 81,000 C. 54,000 D. 36,000 Psalm Company reported P210,000 in sales. Its opening accounts receivable balance was P45,000 and its ending accounts receivable balance was P50,000. The company also reported P20,000 unearned revenues at the end of the year. What was the amount of cash collected from customers for the year? A. 225,000 B. 215,000 C. 210,000 D. 205,000 Backa Company has the following information: Prepaid insurance - January 1 Prepaid insurance - December Insurance payable decrease by Insurance payments 1,600,000 800,000 1,200,000 4,000,000 How much is the insurance expense under accrual basis? A. 4,000,000 B. 3,400,000 C. 3,600,000 D. 4,800,000 Jayvier Company has the following information: Prepaid insurance - January 1 Prepaid insurance - December Insurance payable decrease by Insurance payments 1,600,000 800,000 1,200,000 3,600,000 How much is the insurance expense under cash basis? A 4,000,000 B. 2,400,000 C: 3,600,000 D. 4,800,000 26thdataanatinate the abilities