4. On Dec. 31, 20x1, the petty cash fund of Bark Co., with a P30,000 leger balance, consists of the following: Currencies and coins 1,020 Vouchers for various PCF disbursements 26,820 An envelope containing employees' contributions for a weekend outing amounting to 9,600 Check drawn by Bark Co. to the order of the petty cash custodian 1,200 Personal check drawn by the petty cash custodian 960 Requirements: a. How much petty cash fund will be included as part of cash in the Dec. 31, 20x1 statement of financial position? b. What is the adjusting entry if the fund is not replenished on Dec. 31, 20x1? (Any discrepancy is chargeable to the petty cash custodian.)