Problem 4 & 5 pls

Problem 4 Charles Company provided the following information at year-end: P150,000 120,000 Cash Account receivable Inventory, including inventory expected in the ordinary course of operations to be sold beyond 12 months amounting to P70,000 Financial asset held for trading Equity investment at fair value through other comprehensive income Equipment held for sale Deferred tax asset 100,000 30,000 80,000 200,000 150,000 What amount should be reported as total current assets at year-end? Problem 5 Western Company reported the following current assets at year-end: Cash Accounts Receivable Inventory Prepaid Insurance Total current assets P3,500 3,000 2,800 200 9.500 The accounts receivable consisted of the following: Customers' accounts Employees' account collectible currently Advances to subsidiary Allowance for doubtful accounts Subscription receivable, not collected currently Total Accounts Receivable 1,400 200 500 (100) 1,000 3,000 What amount should be reported as current assets at year-end