2. The following are taken from the books of Supra Grocers: Cash Receipt Cash Payments Mar 02 P20,000 Chk No.301 10,000 Mar 09 40,000 302 30,000 Mar 10 20,000 303 4,000 Mar 16 80,000 304 2,000 Mar 23 40,000 305 40,000 Mar 30 70,000 306 112,000 270,000 307 6,000 308 4,000 P208,000 Beginning balance of cash per general ledger is P112, 000