The total liabilities of ABC Company for the period ending December 31, 2021 amounted to P300,000. This balance includes the following items: Notes Payable due in 3 years Interest Payable Accounts Payable Accrued Salaries Expense Accrued Interest Income Unearned Commissions Income Unused Office Supplies What is the correct amount of ABC Company's total liabilities? P100,000 3,200 140,800 35,000 4,000 12,000 5,000