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 I What amount should be reported as current assets at year-end