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nber 31, 2014 statement of financial position of PI APC Company showed the following current assets: Cash and cash equivalents Accounts receivable Inventories 700,000 1,200,000 600,000 2,500,000 nation of the accounts revealed that the accounts receivable include the following: Trade accounts 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 930,000 (20,000) 30,000 260,000 1,200,000 What is the correct amount of current assets on December 31, 2014? a. 2,412,000 b. 2,440,000 c. 2,240,000 d. 2,500,000