As of December 31, 2021, XYZ Company's general ledger reported a total cash balance of P400,000. Breakdown of the amount is as follows: Bank Account - Checking account balance Bank Account - Savings account balance Currencies & coins for deposit (includes P1,500 postage stamps) IOU (I Owe You Note) 150,000 25,000 20,000 5,000 25,000 Undeposited Collection-includes PDC P25,000) 175,000 What amount should be reported as "cash" on XYZ Company's Statement of Financial Position as of December 31, 2021? NSF check returned by the bank P243,500 P343,500 P456,500 P287,000