The accounts and balances shown below were taken from Unique Low Company's trial balance on December 31, 2021: Wages payable P150,000; Cash $250,000; Inventories P50,000; Accumulated Depreciation-PPE #100,000; Property, Plant & Equipment P500,000; Land held for future business site P900,000; Deferred income P10,000; Accounts Receivable #15,000; Owner's capital P1,455,000 How much should be reported in Unique Low Company's December 31, 2021 balance sheet as current assets? $300,000 $265,000 $325,000 $315,000