Certain statement of financial position accounts of a foreign subsidiary in Japan of Philippine Corporation at December 31, 2009 have been translated into Philippine pesos as follows: Translated at Current Rate P 120,000 Historical rate P 100,000 Accounts Receivable Prepaid Expenses Property & Equipment (net) 55.000 50,000 275,000 285,000 What total amount should be included in Philippine Corporation's December 31, 2009 consolidated statement of financial position for the above accounts? O P450,000 P435.000 P425,000 O P440,000