4. Delta Corporation has supplied you with the following list of its bank accounts and cash at December 31, 2020 Checking account (compensating balance of P15,000 with no restriction) P 48,000 Savings account, 2% 30,000 Certificate of deposit, 6 months, 10%, due April 20, 2021 60,000 Money market (30-day certificate), current rate, 9.75% 40,000 Payroll account 20,000 Certificate of deposit, 3 months, 10%, due February 15, 2021 75,000 Petty cash 1,500 Total P 274,500 What should be the balance to be reported as "Cash and Cash Equivalents" in the December 31, 2020 statement of financial position of Delta Corporation? a. P139,500 CP214,500 b. P199,500 d. P274,500