BMM Company had the following bank reconciliation at March 31: All reconciliation Items at March 31 cleared through the bank in April. Outstanding checks at April 30 totaled P15,000. What is the amount of cash disbursements per books in April? * Balance per bank statement, 3/31 Add: Deposit in transit ... 20,600 P113,600 (25,200) P88.400 Less Outstanding checks Balance per books, 3/31 Data per bank statement for the month of April follow: Deposits Disbursements P116,800 99 100 your