As of December 31, 2021,ABC Company's general ledger reported a total cash balance of P3,110,000. Breakdown of the amount is as follows: PARTICULARS Checking account Savings account balance Cash on hand Travel advance Special Cash Fund - Retirement of LTA UNADJUSTED 1,000,000.00 1,250,000.00 10,000.00 100,000.00 750,000.00 42. What amount should be reported as ABC Company's Statement of Financial Position as of December 31, 2021? a 3,110,000 b 2,360,000 C 2,260,000 d 2,250,000