The following are selected accounts of Migo Services as of December 31, 2020.

Bad debts expense P 20,000

Loss on sale of equipment 5,000

Interest income 15,000

Advertising expense 10,000

Taxes and licenses 60,000

Accounts receivable 3,000

Accounts payable 5,000

Net income (loss) (40,000)

Miscellaneous expenses 30,000

How much is the service revenues? Give your answer in this format xx,xxx.