You are now in the completion stage of your audit of the financial statements of Endgame Inc. for the period ended December 31, 2021. In relation to this, you reviewed relevant subsequent events up to April 15, 2022, the date financial statements were approved for issuance by Endgame inc's Board of Directors. The following information are deemed relevant as a result of your review. A. The company has a 10%, P2 million Notes Payable due on March 31, 2024. A debt covenant requires Endgame Inc. to maintain current assets at least equal to 150% of its current liabilities. On December 31, 2021, however, Endgame Inc. is in violation of this covenant. On December 31, 2021. Endgame obtained a grace period for another year, that is up to December 31, 2022, from Avenger Bank, having convinced the bank that the company's normal current ratio of 2:1 will be reestablished by the end of the year. B. The company has another P5 million, 5-year, non-cancelable 13% bonds issued at face value on March 1, 2017. The bonds mature on March 1, 2022. On March 1. 2022, the company issued at face value, another P10M, 5-year, 12% bonds. Part of the proceeds were used to settle in full the PSM maturing bonds C. The company also has a P4 million, 10% bonds payable outstanding. The bonds shall mature on June 30, 2026, but bandholders have the option of calling they can demand payment) the bonds on June 30, 2022. Inquiry with the management suggests that it is probable that the bondholders will be exercising their option on the said date. D. Finally, another P7 million short-term commercial papers were due on March 31, 2022. On December 31, 2021, Endgame Inc. has the right to refinance these commercial papers by issuing long-term debt. However, because of the existence of excess cash from working capital, P3 million of these liabilities was fiquidated in February 2022. On March 31, 2022 the company finally issued P9 million long-term bonds, P3 million of which was used to replenish the working capital used to pay P3 million in February, 2022, P4 million pay the remaining balance of the commercial paper due within the year, and the remaining P2 million for acquisition of new equipment. E. On April 1, 2022 a customer filed a 2M damages suit against Endgame Inc. claiming damages from unsatisfactory performance of a contract the company entered into in 2021. Based on your letter of audit inquiry with the company's legal counsel, they believe that it is more likely than not, that the company will lose the Lawsuit. They further estimate that the extent of the damages to be awarded to the complainant will be around P1.2M. The company is in negotiation with the complainant offering the complainant an out-of-court settlement at P1M. By the time financial statements were authorized for issuance, the management believes that there is a 60% chance that the out-of-court settlement will be accepted by the complainant. How much from the list of debt above (items a to d, excluding accrued interests) should be presented as current as of December 31, 2021?