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Problem 1. Condensed statement of financial position of Bigbang Corp. and 2ne1 Corp. as of December 31, 2016 are as follows: BIGBANG 2NE1 Current assets 43,750 16,250 Noncurrent assets 181,250 106,250 Total assets 225,000 122,500 Liabilities 16,250 8,750 Common stock, P20 par 137,500 75,000 Additional Paid In Capital 8,750 6,250 Retained earnings 62,500 32,500 On January 1, 2017, Bigbang Corp. issued 8,750 stocks with a market value of P25/share for the assets and liabilities of 2ne1 Corp. The book value reflects the fair value of the assets and the liabilities, except that the non- current assets of 2ne1 has a temporary appraisal of P 157,500 and the non-current assets of Bigbang are overstated by P 7,500. Contingent consideration, which is determinable, is equal to P 3,750. Bigbang also paid for the stock issuance costs worth P 8,500 and other acquisition costs amounting to P 4,750. On March 1, 2017 the contingent consideration has a determinable amount of P 5,000. On June 1, 2017, the provisional fair value of the non-current assets of 2ne1 increased by P 2,250. How much is the combined total assets at the end of 2017