What is the amount to be reported as inventory?

agenda x + job order - con X + PAA 1 INVENTC X Subject Oriente X Indie / Bedroo X ~ Messenger X LA M C a docs.google.com/spreadsheets/d/1KJNHwDdJFTaE-LwavAIPBDaeC545Xp99jFFvxweVx_g/edit#gid=0 Search the menus (Alt+/) 100% $ % .0 .00 123 - Default (Ari... 10 A1 -fx A B C D E F G H 146 by the entity on January 10, 2021. The invoice cost was P45,000. 147 On December 31, 2020, what amount should be reported as accounts payable? 148 149 150 12. Inventory, end 151 a. seller;ship; transit 152 b. buyer; desti, transit 153 12. Hungary Company's inventory on December 31, 2020 was P1,600,000 based on a Inventory, end 154 physical count of goods priced at cost, and before any necessary year-end adjustment relating to the following: 155 156 . Included in the physical count were goods billed to a customer FOB shipping point 157 on December 31, 2020. These goods had a cost of P30,000 and were picked up by the carrier on January 10, 2021. 158 159 Goods shipped FOB destination on December 28, 2020 from Levendor were received 160 on January 4, 2021. The invoice cost was P50,000. 161 162 What amount should be reported as inventory on December 31, 2020? 163 164 13. Inventory, end