XYZ Co. provided the following summary schedule for the 2021 year-end accounts receivable: Advance payments on purchase orders Customer's accounts with credit balances arising from sales returns Advances to subsidiaries (payable P750,000 annually for the next two years) Trade accounts receivable (including P100,000 accounts known to be worthless) Subscription receivable (P1,200,000 due in one year) Trade installment receivables due in within 18 months (net of unearned finance income of P50,000) Receivable from officers, due currently Customers' post-dated checks Subtotal Allowance for credit losses Amortized cost, December 31, 2021 P 400,000 (600,000) 1,500,000 3,600,000 2,700,000 850,000 150,000 200,000 8,800,000 (150,000) P8,650,000 Based on the audit procedures made, you were certain that the balances were correct but there exists an error in the classification and presentation of the accounts receivables. On the credit losses, it was ascertained that the reasonable estimate as of the year is at P270,000 based on the ECL model. No credit loss was recognized yet in the income statement for the year. Required: Prepare a working paper showing computations for (a) Trade and Other Receivables (net) Current, (b) Total Non-current Receivables and (c) total credit loss for the year -