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oer 31, 2014 statement of financial position of PT ABC Company showed the following current assets Cash and cash equivalents Accounts receivable Inventories 700,000 1,200,000 600,000 2,500,000 An examination of the accounts revealed that the accounts receivable include the following: Trade accounts 930,000 (20,000) 30,000 Allowance for doubtful acccounts Claim against shipper for goods lost in transit Selling price of unsold goods sent by ABC on consignment at 130% of cost and not included in ABC's ending inventory 260,000 1,200,000 What is the correct amount of current assets on December 31, 2014? d. 2,500,000 c. 2,240,000 b. 2,440,000 a. 2,412,000