Problem 4-8 (AICPA Adapted) Valiant Company reported the following analysis of current receivables at year-end: 2,000,000 (100,000) 300,000 Trade accounts receivable Allowance for doubtful accounts Claim against shipper for goods lost in transit in November Selling price of unsold goods sent by Valiant on consignment at 150% of cost and not included in ending inventory Security deposit on lease of warehouse Total 600,000 200,000 3,000,000 What total amount should be reported as current trade and other receivables? a. 2,200,000 b. 2,400,000 c. 2,300,000 d. 3,000,000