Taken from the records of Albano Company as of December 31, 2021 are the following information: Long-term debt of P10,000,000 dated January 1, 2014 due December 31, 2022. Albano expects to refinance this liability on a long-term basis on January 2022. The financing agreement was consummated on February 2, 2022. -Note payable due on January 1, 2024 amounting to P6,000,000. The note is payable on demand. - Bank loan of P14,000,000 due December 31, 2026 wherein a breach of loan covenant was committed by Albano during 2021. The bank agreed on December 31, 2021 to provide Sayonara a grace period to rectify the breach ending December 31, 2022. - Serial bonds dated January 8, 2021 totalling P10,000,000 payable in 10 annual instalments. 5. How much would be included in the current liabilities section of Albano's year-end financial statement?