9. MEGA Company kept all cash in a checking account. An examination of the bank statement for the month of December, 2020 revealed a bank statement balance of P 8,470,000. A deposit of P 950,000 placed in a bank's night depository on December 30 did not appear on the bank statement. Checks outstanding on December 30 amount to P 270,000. The bank statement showed on December 25 the bank collected note for Mega Company and credited the proceeds of P 935,000 to the entity's account which included P 35,000 interest. Mega Company discovered that a check written in December for P 183,000 in payment of an account had been recorded as P 138,000. Included with the December 31 bank statement was an NSF check for P 250,000 that Mega Company had from a customer on December 20. The bank statement showed a P 15,000 service charge for December. REQUIRED: a) What is the adjusted cash in bank on December 31? b) What is the unadjusted balance per book on December 31? c) Prepare adjusting entries