Ray Company had the following liabilities on December 31, 2021: ·       Trade accounts payable, net of debit balances totaling P65,000 in suppliers’ accounts- P1,125,000 ·       Accrued expenses- P136,000 ·       Interest payable- P96,000 ·       Income tax payable- P150,000 ·       Mortgage payable due in equal annual installments until Oct 31, 2026- P750,000 ·       Share dividends declared but not yet issued- P300,000 ·       Claims for the unclaimed wages by employees of the company covered in a pending lawsuit (not considered to be probable)- P250,000 How much is the total current liabilities of Ray Company to be shown on its December 31, 2021 statement of financial position?   CHOICES: P2,207,000 P1,722,000 P1,272,000 P2,022,000

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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47. Ray Company had the following liabilities on December 31, 2021:

·       Trade accounts payable, net of debit balances totaling P65,000 in suppliers’ accounts- P1,125,000

·       Accrued expenses- P136,000

·       Interest payable- P96,000

·       Income tax payable- P150,000

·       Mortgage payable due in equal annual installments until Oct 31, 2026- P750,000

·       Share dividends declared but not yet issued- P300,000

·       Claims for the unclaimed wages by employees of the company covered in a pending lawsuit (not considered to be probable)- P250,000

How much is the total current liabilities of Ray Company to be shown on its December 31, 2021 statement of financial position?
 
CHOICES:
P2,207,000
P1,722,000
P1,272,000
P2,022,000
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