Seiko Corporation has the following account balance: Particulars 12-31-2021 12-31-2020 Accounts receivable 5,250,000 4,800,000 Net Realizable Value 5,100,000 4,725,000 During the year, Seiko wrote off customers' accounts totaling P160,000 and collected P40,00 on accounts written off in previous years. What is the doubtful account expense for the year 2021? O P160,000 O P175,000 O P195,000 O P185,000