Presented below are relevant extracts from T Company's statement of financial position as of December 31, 2023.

Cash and cash equivalents 12,000,000 Trade and other receivables 38,000,000 Inventories 16,000,000

During the course of your audit, you noted the following:

Cash and cash equivalents The following were included in Cash and cash equivalents: Customer's check for 100,000 returned by bank on December 29, 2023 due to insufficient fund but subsequently redeposited and cleared by the bank on January 3, 2024. Customer's check for 200,000 dated January 2, 2024, received on December 29, 2023. Cash earmarked for bonds payable due on June 30, 2024, P5,000,000. 1,000,000 of compensating balance against short-term borrowing arrangement at December 31, 2023. The compensating balance is legally restricted as to withdrawal. Check written and dated December 29, 2023 and delivered to payee on January 2, 2024, 500,000. Check written on December 27, 2023, dated January 2, 2024, delivered to payee on December 29, 2023, 800,000. One-year certificate of deposit, 2,000,000.

Trade and other receivables The following were included in Trade and other receivables: Advances to an associate, 5,000,000. The settlement is neither planned nor likely to occur in the foreseeable future. Share subscriptions receivable due on March 31, 2024, 900,000. Accounts receivable used as collateral, 10,000,000.

Inventories Not included in the physical count of inventory is 300,000 of merchandise purchased on December 15. This merchandise was shipped f.o.b. shipping point on December 29 and arrived on January 3. The invoice arrived and was recorded on January 3. Included in inventory is merchandise sold on December 30, f.o.b. destination. This merchandise was shipped after it was counted. The invoice was prepared and recorded as a sale on account for 400,000 on December 31. The merchandise cost 320,000, and the customer received it on January 3. Included in inventory was merchandise received on December 31 with an invoice price of 600,000. The merchandise was shipped f.o.b. destination. The invoice, which has not yet arrived, has not been recorded. Not included in inventory is 800,000 of merchandise purchased from a supplier. The merchandise was received on December 31 after the inventory had been counted. The invoice was received and recorded on December 30. Included in inventory was 700,000 of inventory held by TIYAGA on consignment from Eagles Corporation. Included in inventory is merchandise sold f.o.b. shipping point. This merchandise was shipped after it was counted. The invoice was prepared and recorded as a sale for 750,000 on December 31. The cost of this merchandise was 600,000, and the customer received the merchandise on January 5.

Questions: Based on the above and the result of your audit, determine the adjusted amount of the following as of December 31, 2023:

1. Cash and cash equivalent 2. Trade and other receivables 3. Inventories