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) NSF check returned by the bank Undeposited Collection-includes PDC P25,000) What amount should be reported as "cash" on XYZ Company's Statement of Financial Position as of December 31, 2021? O P243,500 O P343,500 O P456,500 O P287,000 150,000 25,000 20,000 5,000 25,000 175,000