Rudy Corporation provided the following trial balance on September 30, 2X20, which had been adjusted, except for income tax expense: Cash Accounts receivable (net) Inventory Property, plant, and equipment (net) Accounts payable and accrued liabilities Income tax payable 675,000 2,695,000 2,185,000 10,245,000 1,800,000 1,500,000 Deferred tax liability 750,000 Share capital 2,500,000 Share premium 3,000,000 Retained earnings, January 1 3,350,000 Net sales and other revenue 15,000,000 Cost and expenses 10,000,000 Income tax expense 2,100,000 27,900,000 27,900,000 The accounts receivable included P1,000,000 due from customers and payable in quarterly installments of P125,000. The last payment is due September 30, 2X22. During the year, the estimated tax payment of P600,000 was charged to income tax expense. The income tax rate is 30% on all types of income. Procedure: 1. Open MS Excel and start a new worksheet. Then, compute for the following: A. Total current assets B. Total current liabilities C. Retained earnings