The Skywarp Company has the following items included in its receivables and payables account: Items Debit Credit Due from customers P156,000 Payables to creditors for merchandise P62,000 Note receivable, long-term 80,000 Allowance for bad debts 4,000 Due from employees 2.200 Cash dividend payable 24,000 Special receivable, dishonored note 22.000 Accrued wages 2,400 Rent received in advance 1,600 Insurance premiums paid in advance 1,200 Mortgage payable 40,000 *collection probable in two years Compute the amount to be reported as trade and other receivables