What is the correct amount of MANILA's trade and other receivables at December 31, 2021? What is the correct amount of MANILA's inventories at December 31, 2021? What is the correct amount of MANILA's property, plant and equipment at December 31, 2021? What is the correct amount of MANILA's investment property at December 31, 2021? What is the correct amount of MANILA's NON-CURRENT ASSETS at December 31, 2021?

A draft of the condensed statement of financial position for MANILA Company as of December 31, 2021 contains the following list of assets and their balances: P 147,000 98,000 85,000 Trade and other receivables Cash and cash equivalents Deferred tax asset Property, plant and equipment (net of P550,000 accumulated depreciation) Prepaid expenses Inventories 3,200,000 130.000 220,000 The following information were obtained: Trade and other receivables included P60,000 sales price of goods in transit to customers at December 31, 2021, P40,000 of which were shipped FOB shipping point. The company maintains a markup of 25% based on cost. The inventory is based on the physical count of goods at the close of business on December 31 Property, plant and equipment included the following: o Land acquired in 2020 intended for future use costing P800,000 o Equipment costing P200,000 that is fully depreciated, but still being used by the entity o Land and building costing P200,000 and P950,000, respectively, being leased to various tenants under one or more operating leases. The accumulated depreciation of the building was P230,000 o Land costing P248,000 with an undetermined future use Included in the prepaid expenses was the cash surrender value of the President's life insurance policy of P35,000