The Hoover Company's accounts payable balance at December 31, 2021 was Php540,000 before the year-end adjustments relating to the following information: a Goods with an invoice cost of Php30,000 were in transit from the vendor to Hoover on December 31, 2021. The goods were shipped FOB shipping point on December 29, 2021 and were received on January 3, 2022. b. Goods with an invoice cost of Php15,000, which were shipped FOB shipping point on December 22, 2021 from a vendor to Hoover were lost in transit. On January 4, 2022, Hoover filed a Php 15,000 claim against the transportation company. C. Goods with an invoice cost of Php9,000 which were shipped FOB destination from a vendor to Hoover were received on January 7, 2022