a. A P40,000 check payable to Hechter Co., deposited December 18 and included in the December 31 checkbook balance that was returned by the bank on December 27 marked "NSF". The check was redeposited December 28 and cleared December 29. b. A P70,000 check payable to Hechter Co., dated January 2, 2020 that was included in the December 31 checkbook balance. c. There were 18 blank check forms. d. A P300,000 check payable to a supplier and drawn on Hechter Co.'s account that was dated and recorded December 31 but not mailed until January 3, 2020.