ABC Co. is preparing its Sept. 30, 2019 bank reconciliation. The following information was determined: a. Balance per bank statement, Sept. 30, 2019 - P180,000 b. Deposit in transit, Sept. 20, 2019 - P32,000 C. Return of customer's check due to insufficient funds (NSF check), Sept. 30, 2019 - P60,000 d. Balance per books Sept, 30, 2019 - P143,000 e. Outstanding checks, Sept. 30, 2019 - P27,000 f. A collection of P320,000 was recorded in the books as P230,000. The bank statement shows the correct amount of P320,000. g. The bank erroneously credited a P12,000 deposit of Eye Busy Co. to ABC's account Requirement: Prepare the bank reconciliation